Can you please check where is my mistake. I got #2 is wrong as well. Thank you!

In providing accounting services to small businesses, you encounter the following situations. 1. Grainger Corporation rings up cash sales and sales taxes separately on its cash register. On April 10, the register totals are pre-tax sales of sales $5,500 plus GST of $300 and PST of $400. 2. Darby Corporation receives its annual property tax bill in the amount of $8,100 on May 31 . 3. (i) During the month of March, Neufeld Corporation's employees earned gross salaries of $56,900. Withholdings deducted from employee earnings related to these salaries were $2,880 for CPP, $1,130 for EI, $8,130 for income taxes, and $360 for union dues. (ii) Neufeld's payroll costs for the week were $2,880 for CPP and $1,582 for EI. Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.) 3 (i). Salaries Expense 56900 CPP Payable 2880 El Payable 1130 Income Tax Expense 8130 Salaries Expense 44760 3 (ii). Employee Benefits Expense 4462 CPP Payable 2880 El Payable