On January 1, 2024, Concord Inc.'s general ledger contained these opening balances for its liability accounts: The following selected transactions occurred during the month. Jan. 5 Sold inventory for cash totalling $20,000, plus 5% GST and 7\% PST. The cost of goods sold was $14,000. Concord uses a perpetual inventory system. 14 Paid $12,772 to the government for amounts owing from the December payroll for the employee payroll deductions of $10,043 (CPP \$1,727, EI \$716, and employee income tax \$7,600) and employee benefits of \$2,729 (CPP \$1,727 and EI$1,002). 15 Borrowed $19,000 from Evergreen Finance Ltd. by issuing a note payable due in three months; 6% interest is payable at maturity. 19 Provided services for customers who paid \$11,800 plus the applicable GST and PST. 22 Paid $33,000 to trade creditors on account. 29 Recorded pay owing to employees for the month. Gross salaries totalled $40,000 and payroll deductions included CPP of $2,064, El of $732, and employee income tax of $5,590. Employee benefits included CPP of $2,064 and El of $1,025. 31 Remitted $19,000 (\$7,917 GST and $11,083 PST to the applicable governments) for sales taxes collected in December. Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) \begin{tabular}{|c|c|c|c|} \hline Jan. 15 & Cash & 19000 & \\ \hline & Notes Payable & & 19000 \\ \hline \multirow[t]{3}{*}{ Jan. 19} & Cash & 16375 & \\ \hline & Sales Tax Payable & 1625 & \\ \hline & & & 11800 \\ \hline \multirow[t]{2}{*}{ Jan. 22} & Accounts Payable & 33000 & \\ \hline & Cash & & 33000 \\ \hline \multirow[t]{5}{*}{ Jan. 29} & Salaries Expense & 40000 & \\ \hline & CPP Payable & & 2064 \\ \hline & Employee Income Tax Payable & & 5590 \\ \hline & El Payable & & 732 \\ \hline & Accounts Payable & & 31614 \\ \hline \end{tabular} Jan. 29 Employee Benefits Expense CPP Payable El Payable (To record Employee Benefits Expense) Jan. 31 Sales Tax Payable Cash (To record remittance of Sales Tax Payable) Jan. 31 3089 19000 \begin{tabular}{r} 2064 \\ \hline 1025 \\ \hline \end{tabular} 19000 Cash \begin{tabular}{|l||} \hline 19000 \\ \hline \\ \hline \\ \hline \end{tabular} (To record remittance of Sales Tax Payable) On January 1, 2024, Concord Inc.'s general ledger contained these opening balances for its liability accounts: The following selected transactions occurred during the month. Jan. 5 Sold inventory for cash totalling $20,000, plus 5% GST and 7\% PST. The cost of goods sold was $14,000. Concord uses a perpetual inventory system. 14 Paid $12,772 to the government for amounts owing from the December payroll for the employee payroll deductions of $10,043 (CPP \$1,727, EI \$716, and employee income tax \$7,600) and employee benefits of \$2,729 (CPP \$1,727 and EI$1,002). 15 Borrowed $19,000 from Evergreen Finance Ltd. by issuing a note payable due in three months; 6% interest is payable at maturity. 19 Provided services for customers who paid \$11,800 plus the applicable GST and PST. 22 Paid $33,000 to trade creditors on account. 29 Recorded pay owing to employees for the month. Gross salaries totalled $40,000 and payroll deductions included CPP of $2,064, El of $732, and employee income tax of $5,590. Employee benefits included CPP of $2,064 and El of $1,025. 31 Remitted $19,000 (\$7,917 GST and $11,083 PST to the applicable governments) for sales taxes collected in December. Record the above transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) \begin{tabular}{|c|c|c|c|} \hline Jan. 15 & Cash & 19000 & \\ \hline & Notes Payable & & 19000 \\ \hline \multirow[t]{3}{*}{ Jan. 19} & Cash & 16375 & \\ \hline & Sales Tax Payable & 1625 & \\ \hline & & & 11800 \\ \hline \multirow[t]{2}{*}{ Jan. 22} & Accounts Payable & 33000 & \\ \hline & Cash & & 33000 \\ \hline \multirow[t]{5}{*}{ Jan. 29} & Salaries Expense & 40000 & \\ \hline & CPP Payable & & 2064 \\ \hline & Employee Income Tax Payable & & 5590 \\ \hline & El Payable & & 732 \\ \hline & Accounts Payable & & 31614 \\ \hline \end{tabular} Jan. 29 Employee Benefits Expense CPP Payable El Payable (To record Employee Benefits Expense) Jan. 31 Sales Tax Payable Cash (To record remittance of Sales Tax Payable) Jan. 31 3089 19000 \begin{tabular}{r} 2064 \\ \hline 1025 \\ \hline \end{tabular} 19000 Cash \begin{tabular}{|l||} \hline 19000 \\ \hline \\ \hline \\ \hline \end{tabular} (To record remittance of Sales Tax Payable)