Record all of the following transactions in the general journal.

MEMORANDUM TO: Bill Bugna MEMO# 119 FROM: Arif Chowdhury December 15, 20XX Please pay and record the 13 Contract Staff invoices (including mileages) that have been summarized for (details on an attached page) and record the 4 payroll cheques including holiday pay (details on an attached page). We are doing the payroll early as we are closing down early for the holidays. Manual Bookkeeping . Record the employers EI and CPP liabilities . Record the remittance of Payroll Liabilities to the receiver General for November & December (separately) NAME: 13MEMORANDUM TO: Bill Bugnay MEMO #117 FROM: Arif Chowdhury December 5, 20XX A cheque (#2117) was written to Mac Sporting Goods for $1,050 (including GST) for Mac Basketball Jerseys (Advertising & Promotion). Thanks Arif C. MEMORANDUM TO: Bill Bugnay INVOICE 68-636 FROM: Arif Chowdhury December 5, 20XX Please record these cheques for the following donations to these registered charities: $ 1,000.00 CHQ 2118 UCM Food Bank $ 3,000.00 CHQ 2119 Mercy Children's Hospital $1,000.00 CHQ 2120 Alberta Children's Christmas Fund Thanks Arif C. Mercer Inc. NAME: 12