In providing accounting services to small businesses, you encounter the following situations. 1. Concord 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 G5T of $275 and PST of $440. 2. Tammy Corporation receives its annual property tax bill in the amount of $10,500 on May 31. 3. (i) During the month of March, Sarasota Corporation's employees earned gross salaries of $60,400. Withholdings deducted from employee earnings related to these salaries were $3,060 for CPP, $1,124 for El, $8,130 for income taxes. (ii) Sarasota's employer portions were $3,060 for CPP and $1,574 for El for the month. Prepare the journal entries to record the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.)