Prepare the journal entries to record the following transactions. 1. Our employees ring up cash sales and sales taxes separately on its cash register. On April 10, the register totals are pre-tax sales of sales $5,500 plus GST of $275 and PST of $440. 2. Our company receives its annual property tax bill in the amount of $10,500 on May 31. 3. During the month of March, our employees earned gross salaries of $60,400. Withholdings deducted from employee earnings related to these salaries were $3,060 for CPP, $1,124 for El, $8,130 for income taxes. The employer portions were $3,060 for CPP and $1,574 for El for the month. *Assume yearly adjustment on December 31. However, this question does not require any adjusting entries, you are only required to record the journal entries of 1, 2 and 3