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 $400.
2.		Darby Corporation receives its annual property tax bill in the amount of $9,600 on May 31.
3.		(i) During the month of March, Neufeld Corporations employees earned gross salaries of $61,300. Withholdings deducted from employee earnings related to these salaries were $2,980 for CPP, $977 for EI, $7,320 for income taxes, and $420 for union dues. (ii) Neufelds payroll costs for the week were $2,980 for CPP and $1,368 for EI.

Prepare the journal entries to record the above transactions.