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vanhoe's Cycle Booth Ltd. had the following transactions involving current liabilities in its first year of operations: 1. The company ordered bicycles from suppliers for $385,000, on credit. It paid $170,000 to suppliers during the year. 2. The shop has five employees, who earn gross wages of $284,000 for the year. From this, the company deducted 24% for income taxes, $15,478 in CPP premiums, and $4,487 in El premiums before distributing the cheques to the staff. As an employer, Ivanhoe was also required to match the employees' CPP premiums and pay $6,282 in El premiums. Eleven-twelfths of the amounts due to the government (all except the last month) were paid before the end of the year. 3. The company gives customers a one-year warranty against defects on bicycles. Management estimated that warranty costs would total 1.5% of sales. Sales of bicycles for the year were $1,900,000. During the year, the company spent $19,830 on refunds under the warranty. 4. Some customers order expensive, custom-fitted bicycles. In these cases, the company requires them to pay a deposit of 25% of the selling price when the order is placed. During the year, deposits totalling $37,200 were received for custom orders. None of these orders have been delivered yet. (To record employer's liabilities.) Employee Income Taxes Payable \begin{tabular}{|r|} \hline 68160 \\ \hline \end{tabular} CPP Payable 30956 El Payable \begin{tabular}{|l|} \hline 10769 \\ \hline \end{tabular} Cash (To record payment to the government.)