Chucks Landscaping Ltd. (CLL) had the following transactions involving current liabilities in its first year of operations:

1.		CLL signs contracts with customers and requests 50% of the contract price as a deposit at the time of signing. CLL had three contracts totalling $170,000 in which the work had not started.
2.		CLL has five employees, who earn gross wages of $410,000 for the year. From this, the company deducted 20% for income taxes, $20,295 in CPP premiums, and $6,683 in EI premiums before distributing the cheques to the staff. As an employer, CLL was also required to match the employees CPP premiums and pay $9,356 in EI premiums. CLL had fallen behind in making payments owing to the government. The last two months of the year were still outstanding (that is, 2/12).
3.		CLL ordered sod from one supplier during the year. The supplier provided credit to CLL, and at the end of the year CLL owed $40,500 on total purchases of $364,000.
4.		CLL also sells gift cards that can be used to buy plants at the companys greenhouse. During the year, the company sold $53,000 in gift cards. Prepare journal entries to record the transactions List of Accounts Accounts Payable Advertising Revenue Bank Loan Payable Cash Cost of Goods Sold CPP Payable Current Portion of Long-Term Debt Customer Loyalty Provision Dividends Payable EI Payable Employee Income Taxes Payable Equipment Gift Card Liability Interest Expense Interest Payable Inventory Long-Term Loan Payable Membership Revenue Miscellaneous Expense No Entry Operating Expenses Parts Inventory Prepaid Rent Registration Revenue Rent Expense Rent Payable Sales Revenue Service Revenue Subscription Revenue Unearned Revenue Unearned Warranty Revenue Union Dues Payable Wages Expense Wages Payable Warranty Expense Warranty Provision Warranty Revenue WCB Expense