On February 28, 2018, Molega Ltd.’s general ledger contained the following liability accounts:

Accounts payable		$40,300
CPP payable		2,690
EI payable		1,212
Sales tax payable		6,300
Employee income tax payable		5,669
Unearned revenue		16,000

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 $10,400. Interest is due at maturity.
	5		Sold inventory for cash totalling $40,400, plus 13% HST. The cost of goods sold was $22,900. Molega uses a perpetual inventory system.
	9		Received the property tax bill of $17,200 for the calendar year. It is payable on May 1.
	12		Provided services for customers who had made advance payments of $10,170 including 13% HST, which is not payable until the related sale occurs.
	13		Paid $6,300 HST to the Receiver General for sales tax collected in February.
	16		Paid $9,571 to the Receiver General for amounts owing from the February payroll for employee payroll deductions of $7,519 (CPP $1,345, EI $505, and employee income tax $5,669) and for employee benefits of $2,052 (CPP $1,345, and EI $707).
	27		Paid $26,900 to trade creditors on account.
	31		Paid employees for the month. Gross salaries totalled $14,400 and payroll deductions included CPP of $840, EI of $271, and employee income tax of $6,280. Employee benefits included CPP of $840 and EI of $379.

Record the above transactions. (Record journal entries in the order presented in the problem. 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.) Account Titles and Explanation Date (To record sales) (To record cost of goods sold) Debit Credit