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

Sheffield 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 $$6,400$ plus GST of $$320$ and PST of $$512.$

$($i$)$ During the month of March, Bridgeport Corporation's employees earned and were paid gross salaries of $$60,000.$

Withholdings deducted from employee earnings related to these salaries were $$3,254$ for CPP$,$ $$948$ for $El,$$$7,770$ for income

taxes. $($ii$)$ Bridgeport's employer portions were $$3,254$ for CPP and $$1,327$ for El for the month.

Prepare the journal entries 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

Sales

Sales Tax Payable

$2($i$).$

$2($ii$).$