Chen Wholesalers Ltd. incurred the following transactions related to current liabilities:

(The ones in red are the ones I need help with in the screenshots)

1.		Chens cash register showed the following totals at the end of the day on March 17: pre-tax sales $51,000; GST $2,550; and PST $3,570.
2.		Chen received its property tax bill for the calendar year for $54,300 on May 1, payable July 1.
3.		Chens gross payroll for the week of August 15 was $88,400. The company deducted $3,620 for CPP, $1,662 for EI, $6,500 for pension, and $15,650 for income tax from the employees pay. The employer portions of CPP and EI for the week were $3,620 and $2,327 respectively.
4.		On August 22, all amounts owing for employee income taxes, CPP, and EI pertaining to the payroll in transaction 3 above were paid.
5.		On October 1, Chen borrowed $130,000 from First Bank for a six-month period; 4% interest on the bank loan is payable on April 1.

Record journal entries for the transactions above. (Round answers to the nearest whole dollar, e.g.5,275. Credit account titles are the amount is entered. Do not indent manually) Account Titles and Explanation Debit Date Credit Mar. 17 Cash 57120 51000 Sales Sales Tax Payable 6120 May 1 Property Tax Expense 22625 Property Tax Payable 22625 July 1 54300 Property Tax Payable Property Tax Expense 22625 22625 Cash Prepaid Property Tax 31675 Aug. 15 Salaries Expense 88400 60968 CPP Payable 3620 El Payable 1662 Pension Payable 6500 Employee Income Tax Payable 15650 (To record navroll and emnlovee deductions) Assuming that Chen's year end is December 31 and that it makes adjusting entries annually, prepare any adjusting entries re in transaction 2 and the interest in transaction 5. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are the amount is entered. Do not indent manually) Account Titles and Explanation Credit Date Debit Dec. 31 Property Tax Expense 31675 Property Tax Payable 31675 (To record property tax) Dec. 31 Interest Expense 1300 Interest Payable 1300 (To record interest) Record journal entries for the transactions above. (Round answers to the nearest whole dollar, e.g.5,275. Credit account titles are the amount is entered. Do not indent manually) Account Titles and Explanation Debit Date Credit Mar. 17 Cash 57120 51000 Sales Sales Tax Payable 6120 May 1 Property Tax Expense 22625 Property Tax Payable 22625 July 1 54300 Property Tax Payable Property Tax Expense 22625 22625 Cash Prepaid Property Tax 31675 Aug. 15 Salaries Expense 88400 60968 CPP Payable 3620 El Payable 1662 Pension Payable 6500 Employee Income Tax Payable 15650 (To record navroll and emnlovee deductions) Assuming that Chen's year end is December 31 and that it makes adjusting entries annually, prepare any adjusting entries re in transaction 2 and the interest in transaction 5. (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are the amount is entered. Do not indent manually) Account Titles and Explanation Credit Date Debit Dec. 31 Property Tax Expense 31675 Property Tax Payable 31675 (To record property tax) Dec. 31 Interest Expense 1300 Interest Payable 1300 (To record interest)