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

1. Grainger Corporation charges cash sales, expenses, and sales taxes separately on its cash register. On April 10, the register totals are pre-taxed sales of sales $4600 plus GST of 200 and PST of $400

2. Darby Corporation receives its annual property billed tax in the amount of $9000 on May 31

3. (i) During the month of March, Neufeld Corporation's employees earned gross salaries of $65,300 withholdings deducted from employees earnings related to these salaries were $3180 for CPP, $1048 for EI, $7410 for Income taxes, and $430 for Union dues. (ii) Neufeld's payroll costs for the week were $3180 for CPP and $1467 for EI

Prepare the journal entries to record the above transaction