In providing accounting services to small businesses, you ancounter the following situations.

Sheridan Corporation rings up cash sales and sales taxas separately on its cash ragistar. On April $10,$ the register totals are

pre$-$tax sales of sales $$5,800$ plus GST of $$290$ and PST of $$464.$

$[1)$ During the month of March, Sheffeld Corporation's employess earned sroes salaries of $$60,000.$ Withholdings deducted

from emplayes earnines related to these salaries were $$3,254$ for CPP$,$ $$948$ for El$,$ $$6,940$ for income taxes. $($lii$)$ Shaffeld's

amployer portions were $$3,254$ for CPP and $$1,327$ for El for the month.

Prepare the journal antries 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 $0$ for the amounts. List all debit entries before

credit entries.$)$

No$.$ Account Titles

Debit

Credit

Cash

$5$also

Salso Tax Payalela

$2($i$)$

Account Titles