In providing accounting services to small businesses, you encounter the following situations. 1. Coronado 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. Lisa Corporation receives its annual property tax bill in the amount of $9,600 on May 31. 3. (i) During the month of March, Whispering Winds Corporation's employees earned gross salaries of $61,300. Withholdings deducted from employee earnings related to these salaries were $2,980 for CPP, $977 for EI, $7,320 for income taxes. (ii) Whispering Winds's employer portions were $2,980 for CPP and $1,368 for El 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 0 decimal places, e.g. 5,275