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 $400. 2. Darby Corporation receives its annual property tax bill in the amount of $8,100 on May 31 . 3. (i) During the month of March, Neufeld Corporation's employees earned gross salaries of $60,400. With holdings deducted from employee earnings related to these salaries were $2,950 for CPP, $1,068 for EI, $7,780 for income taxes, and $370 for union dues. (ii) Neufeld's payroll costs for the week were $2.950 for CPP and $1.495 for El. 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, eg. 5.275.) Sr no. Account Titles and Explanation Debit Credit 1. 2. 3 (i). 3 (ii)