Chen Wholesalers Ltd. incurred the following transactions related to current liabilities: 1. Chen's 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 $48,600 on May 1, payable July 1 3. Chen's gross payroll for the week of August 15 was $78,200. The company deducted $3,770 for CPP, $1,470 for EI, $6,600 for pension, and $16,230 for income tax from the employees' pay. The employer portions of CPP and EI for the week were $3,770 and $2,058 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 $70,000 from First Bank for a six-month period; 4% interest on, the bank loan spayable on Apri