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 S 52,000; GST $2,600; and PST 53,640 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 $75,600. The company deducted $3,790 for CPP, $1,421 for EI, $5,900 for pension, and $16,360 for income tax from the employees' pay. The employer portions of CPP and EI for the week were $3,790 and $1,989 respectively On August 22, all amounts owing for employee income taxes, CPP, and El pertaining to the payroll in transaction 3 above were paid On October 1, Chen borrowed $100,000 from First Bank for a six-month period: 4% interest on the bank loan is payable on April 4. 5, 1