On February 28, 2021, Bramble Ltd's general ledger contained the following liability accounts: Accounts payable $45,500 CPP payable 3,080 El payable 1,128 Sales tax payable 6,200 Employee income tax payable 5.540 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 $13,000. Interest is due at maturity. 3 Sold inventory for cash totalling $40,000, plus 13% HST. The cost of goods sold was $24,000. Bramble uses a perpetual inventory system. 4 Received the property tax bill of $16,000 for the calendar year. It is payable on May 31 (Hint: No accrual has been recorded during the year.) 12 Provided services for customers worth $10,000 plus HST of 13%. The company received payment in full for services and HST. 16 Remitted $9,748 to the government for amounts owing from the February payroll for employee payroll deductions of $7,550 (CPP $1,540, El $470, and employee income tax $5,540) and for employee benefits of $2,198 (CPP $1,540 and El $658). 27 Paid $30,000 to trade creditors on account. 30 Paid employees for the month. Gross salaries totalled $19,000 and payroll deductions included CPP of $803, EI of $259, and employee income tax of $5,850. Employee benefits included CPP of $803 and El of $363. 31 Remitted $6,200 HST pertaining to sales tax collected in February 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. List all debit entries before credit entries. Round answers to 0 decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Mar.2 Mar. 3 (To record sales) Mar. 4 (To record cost of goods sold) Mar. 12 Mar. 16 Mar. 27 Mar. 30 Mar. 31 Mar. 31 (To record employee benefits) Mar. 31 List of Accounts Record any required adjusting entries at March 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries Round answers to decimal places, az 5 275) Date Account Titles and Explanation Debit Credit Mar. 31 List of Accounts Prepare the current liabilities section of the statement of financial position at March 31. (Round answers to 0 decimal places, eg. 5,275.) BRAMBLE LTD. Statement of Financial Position (partial) V Current liabilities Accounts Payable $ Current liabilities Accounts Payable $ CPP Payable El Payable Sales Tax Payable Employee Income Tax Payable Deferred Revenue Property Tax Payable Interest Payable Total current liabilities $