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

Waterway 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 $$5,200$ plus GST of $$260$ and PST of $$416.$

$($i$)$ During the month of March, Monty 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$,$ $$948$ for $EI,$$$7,780$ for income taxes. $($ii$)$ Monty'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.$)$