Journalize the following transactions:

To: Victor Wong: CQ13

Salary expense $3,000.00

CPP expense $141.28

EI expense $69.72

CPP payable $282.56

EI payable $119.52

Income tax payable $602.43

Net pay paid $2,206.49

To: Geraldine Sparkles: CQ14

Salary expense $1,750.00

CPP expense $79.41

EI expense $40.67

CPP payable $158.82

EI payable $69.72

Income tax payable $244.82

Net pay paid $1,396.72

02/01 CR2 Received payment in full from Mull Inc.

02/01 CQ15 Paid Bell Canada $750 for phone service. *

02/02 CQ16 Paid monthly rent of $3,000 to Metcalfe Realty. *

02/03 CQ17 Paid $450 to Best Buy for computer software. *

02/04 Hired a secretary, Duncan MacPherson, who will start on February 15 and who will be paid $1,250 bi-monthly.

02/14 CQ18 Paid Sooper Dooper Cleaners $800 for cleaning the offices. *

02/15 BS3 BNS advanced $6,000 of the operating line. Record in General Journal

02/15 Paid the following salaries:

To you:CQ19 Salary expense $4,000.00

CPP expense $190.78

EI expense $92.96

CPP payable $381.56

EI payable $159.36

Income tax payable $944.64

Net pay paid $2,798.18

To: Victor Wong: CQ20

Salary expense $3,000.00

CPP expense $141.28

EI expense $69.72

CPP payable $282.56

EI payable $119.52

Income tax payable $602.43

Net pay paid $2,206.49

To: Geraldine Sparkles: CQ21

Salary expense $1,750.00

CPP expense $79.41

EI expense $40.67

CPP payable $158.82

EI payable $69.72

Income tax payable $244.82

Net pay paid $1,396.72