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

1.		Grainger 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 $5,500 plus GST of $300 and PST of $400.
2.		Darby Corporation receives its annual property tax bill in the amount of $8,400 on May 31.
3.		(i) During the month of March, Neufeld Corporations employees earned gross salaries of $57,600. Withholdings deducted from employee earnings related to these salaries were $2,910 for CPP, $984 for EI, $7,820 for income taxes, and $430 for union dues. (ii) Neufelds payroll costs for the week were $2,910 for CPP and $1,378 for EI.

Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

Sr no. Account Titles and Explanation Debit Credit 1. 2. 3 (i). 3 (ii)