Farenholtz Ventures Ltd. had the following transactions to account for: Oct. 18 Oct. 31 Nov. 2 Nov. 10 Nov. 15 Nov. 30 Dec. 15 The company sold gift cards totalling $3,400 to a corporate customer who was using them for an employee promotion. The company's four employees earned total wages of $11,700 during the month. The source deductions on these wages were CPP of $579, El of $226 and income taxes of $2,340. The company's CPP premiums on these wages were $579, while the El premiums were $316. The company paid the wages recorded on October 31st. Customers redeemed gift cards to pay for $2,050 in sales. Farenholtz's cost for the products sold was $905. The company remitted the source deductions related to the October 31st payroll. The board of directors of Farenholtz declared dividends of $2.00 per share on the company's common shares. There were 11,500 common shares issued at this date. The dividends are payable on December 15th. The company paid the dividends declared on November 30th. Prepare journal entries for the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)