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 $5,200 plus GST of $300 and PST of $500.
2.		Darby Corporation receives its annual property tax bill in the amount of $9,300 on May 31.
3.		(i) During the month of March, Neufeld Corporations employees earned gross salaries of $61,100. Withholdings deducted from employee earnings related to these salaries were $2,880 for CPP, $978 for EI, $7,660 for income taxes, and $360 for union dues. (ii) Neufelds payroll costs for the week were $2,880 for CPP and $1,369 for EI.

Prepare the journal entries to record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)

Sr no.	Account Titles and Explanation	Debit	Credit
1.
2.
3 (i).
3 (ii).