In providing accounting services to small businesses, you encounter the following situations. 1. 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 $5,300 plus GST of $265 and PST of $424. 2. Brenda Corporation receives its annual property tax bill in the amount of $8,700 on May 31. 3. (i) During the month of March, Martinez Corporation's employees earned gross salaries of $65,100. Withholdings deducted from employee earnings related to these salaries were $2,750 for CPP, $964 for El, $7,300 for income taxes. (ii) Martinez's employer portions were $2,750 for CPP and $1,350 for El for the month.