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BE10.3 (LO 1) derbe Consulting Inc.'s gross salaries for the biweekly period ended August payroll costs were $743 for CPP and $395 for EI. Prepare journal entries to record (a) the payment of salaries on August 24; (b) the employer payroll costs on August 24 , assuming they will not be remitted to the government until September; and (c) the payment to the government on September 15 of all amounts owed. \$1.4.4 (LO 1) Br each of the following independent situations, indicate whether a provision should be recorded or a contingent liability disclosed for a company using IFRS. a. A lawsuit against a company that management believes the company will settle in the future with a payment that it can estimate. b. A lawsuit against a company that management believes the company will settle in the future but is unable to estimate. c. A nuisance lawsuit against the company, which the company does not anticipate losing. d. An estimate of warranty costs pertaining to products sold in the current year that a company estimates it will pay in the future. e. An estimate of cleanup costs that a company will spend at a mine site in order to comply with new provincial regulations when abandoning that site next year. The company has been operating the mine for the past 20 years. ( $10.5 (LOZ) Assume that you qualify for a $25,000 loan from the Canada Student Loans Program to help finance-your education. You are considering whether to repay this loan on graduation with a fixed interest rate of prime plus 5% or a floating interest rate of prime plus 2.5%. Assuming you start repaying your loan immediately upon graduation, information related to your loan options follows: (a) Identify the advantages and disadvantages of each interest rate option. (b) Explain which option you think is best for you and why