In providing accounting services to small businesses, you encounter the following situations. 1. Sunland 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 $275 and PST of $440. 2. Jennifer Corporation receives its annual property tax bill in the amount of $8,400 on May 31. 3. (i) During the month of March, Ayayai Corporation's employees earned gross salaries of $57,600. Withholdings deducted from employee earnings related to these salaries were $2,910 for CPP, $984 for El, $7,820 for income taxes. (ii) Ayayai's employer portions were $2,910 for CPP and $1,378 for El for the month. Sr no. Account Titles and Explanation Debit Credit 1. 2. 3 (i). 3 (ii)