Record the following transactions:

To: Geraldine Sparkles: CQ21

Salary expense $1,750.00

CPP expense $79.41

EI expense $40.67

CPP payable $158.82

EI payable $69.72

Income tax payable $244.82

Net pay paid $1,396.72

02/15 EFT1 Record payment to Receiver General for Januarys source deductions by EFT. Record in General Journal

02/16 CR3 Received payment in full from Oban Inc.

02/17 INV5 Sent a bill for $7,500 to St. Andrews Inc. terms n30. *

02/17 INV6 Sent a bill for $6,500 to Mull Inc. terms n30. *

02/18 CR4 Received payment in full for INV2 from Celebrity Fashions.

02/21 INV7 Sent a bill for $8,000 to Oban Inc. terms n/30 *

02/28 INV8 Sent a bill for $3,500 to Lomond Inc. terms n30 *

02/28 BS3 BNS charged $150 in bank charges. Record in General Journal

02/28 Paid the following salaries:

To you:CQ23 Salary expense $4,000.00

CPP expense $190.78

EI expense $92.96

CPP payable $381.56

EI payable $159.36

Income tax payable $944.64

Net pay paid $2,798.18

To: Victor Wong: CQ24

Salary expense $3,000.00

CPP expense $141.28

EI expense $69.72

CPP payable $282.56

EI payable $119.52

Income tax payable $602.43

Net pay paid $2,206.49

To: Geraldine Sparkles: CQ25

Salary expense $1,750.00

CPP expense $79.41

EI expense $40.67

CPP payable $158.82

EI payable $69.72

Income tax payable $244.82

Net pay paid $1,396.72

To: Duncan MacPherson: CQ26

Salary expense $1,250.00

CPP expense $54.66

EI expense $29.05

CPP payable $109.32

EI payable $49.80

Income tax payable $144.94

Net pay paid $1,029.65