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n providing accounting services to small businesses, you encounter the following situations. 1 2 3. Sheffield Corporation rings up cash sales and sales taxes separately on its cash register. On April 10, the register totals are pre-tax sales of sales $5,100 plus GST of $255 and PST of $408. Brenda Corporation receives its annual property tax bill in the amount of $8,700 on May 31. (i) During the month of March, Martinez Corporation's employees earned gross salaries of $60,000. Withholdings deducted from employee earnings related to these salaries were $3,254 for CPP. $948 for El, $7,300 for income taxes. () Martinez's employer portions were $3,254 for CPP and $1.327 for El for the month. Prepare the journal entries to record 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 O for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, eg. 5,275) No. Account Titles 1. Cash sales Sales Tax Payable 2 Property Tax Expense Property Tax Payable Debit Credit 5.763 8700 5.100 255 8700 SUPPO