In provlding accounting services to small businesses, you encounter the following situations. 1. Grainger Corporation rings up cash sales and sales taxes seperately on its cashrcgister. On April 10, the reglster totals are pre-tax sales of sales $4,500 plus GST of $300 and PST of $500. 2. Darby Corporation recelves its annual property tax bill in the amount of $B,400 on May 31 . 3. (I) During the month of March. Neuteld Corporation's employees earned gross salarles of $56,300. Withholdings deducted from emplayee earnings related to these salaries were $3,140 for CPPP,$966 for EI, $6,760 for income taves, and $380 for union dues. (ii) Neufeld's payroll costs for the week were $3,140 for CPP and $1,352 for El. Prepare the joumalentries to record the abowe triansactions. (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.)