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

Crane 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 $$4,000$ plus GST of $$200$ and PST of $$320.$

$($i$)$ During the month of March, Ayayai Corporation's employees earned and were paid gross salaries of $$60,000.$ Withholdings

deducted from employee earnings related to these salaries were $$3,254$ for CPP$,$ $$948$ for EI$,$ $$7,930$ for income taxes. $($ii$)$

Ayayai's employer portions were $$3,254$ for CPP and $$1,327$ for $El$ for the month.

Prepare the journal entries to record the above transactions. $($Credit account titles are automatically indented when the amount

is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the

amounts. List all debit entries before credit entries.$)$

No$.$ Account Titles

Debit

Credit

$2($i$).$

$2($ii$).$