On February 28, 2018, Molega Ltd.s general ledger contained the following liability accounts: Accounts payable $43,900 CPP payable 2,580 EI payable 1,231 Sales tax payable 5,600 Employee income tax payable 6,015 Unearned revenue 15,000 The following selected transactions occurred during the month: Mar. 2 Issued a three-month, 6% note payable in exchange for an account payable in the amount of $10,000. Interest is due at maturity. 5 Sold inventory for cash totalling $42,100, plus 13% HST. The cost of goods sold was $24,300. Molega uses a perpetual inventory system. 9 Received the property tax bill of $17,600 for the calendar year. It is payable on May 1. 12 Provided services for customers who had made advance payments of $11,300 including 13% HST, which is not payable until the related sale occurs. 13 Paid $5,600 HST to the Receiver General for sales tax collected in February. 16 Paid $9,826 to the Receiver General for amounts owing from the February payroll for employee payroll deductions of $7,818 (CPP $1,290, EI $513, and employee income tax $6,015) and for employee benefits of $2,008 (CPP $1,290, and EI $718). 27 Paid $27,400 to trade creditors on account. 31 Paid employees for the month. Gross salaries totalled $16,100 and payroll deductions included CPP of $824, EI of $303, and employee income tax of $6,320. Employee benefits included CPP of $824 and EI of $424.

a) Record the above transactions.

b) Record any required adjusting entries at March 31.

c) Prepare the current liabilities section of the statement of financial position at March 31.