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 $5,300 plus GST of $200 and PST of $500. 2. Darby Corporation receives its annual property tax bill in the amount of $7,800 on May 31. 3. (i) During the month of March, Neufeld Corporation's employees earned gross salaries of $62,500. Withholdings deducted from employee earnings related to these salaries were $3,230 for CPP, $1,134 for EI, $6,990 for income taxes, and $430 for union dues. (ii) Neufeld's payroll costs for the week were $3,230 for CPP and $1,588 for El. 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.) 2. 3 (i). 3 (ii)