In providing accounting services to small businesses, you encounter the following situations.

1.		Bonita 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.		Linda Corporation receives its annual property tax bill in the amount of $10,200 on May 31.
3.		(i) During the month of March, Culver Corporations employees earned gross salaries of $56,400. Withholdings deducted from employee earnings related to these salaries were $2,780 for CPP, $1,045 for EI, $6,800 for income taxes. (ii) Culvers employer portions were $2,780 for CPP and $1,463 for EI for the month.

Sr no. Account Titles and Explanation Debit Credit 1. Cash 5,989 Sales 5,300 Sales Tax Payable 689 2. 3(i). 3 (ii)