In providing accounting services to small businesses, you encounter the following situations. 1. Crane Corporation rings up cash sales and sales taxes separately on its cash register. On April 10 , the register totals are pretax sales of sales $4,900 plus GST ef $245 and PST of $392. 2. Mary Corporation receives its annual property tax bill in the amount of $7,500 on May 31. 3. (i) During the month of March, Ayayai Corporation's employees earned gross salaries of $61,800. Withholdings deducted from employee earnings related to these salaries were $3,220 for CPP, $986 for EI, $7,930 for income taxes. (ii) Ayayai's employer portions were $3,220 for CPP and $1,380 for EI for the month. Prepare the journal entries to record the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5, 275.) repare the journal entries to record the above transactions. (List all debit entries before credit entries, Credit account titles are rtomatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg. 5,275.)