Robert Inc. is a retail company selling technology products online. Robert's fiscal year end is December 31. Below is selected information about Robert's operations during March 2021. 1. Robert sold 200 units of one of its technology products at $200 each, subject to provincial sales tax of 8% of the sales price, and goods and services tax of 5% of the sales price. Customers paid for their purchases using either MasterCard or Visa, that both charge Robert Inc. a fee of 2% for their service. Each unit carries a one-year warranty. Robert promises to repair the unit should it become defective. The estimated cost to the company to honour the warranty is $30 per unit and experience has shown that approximately 7% of all units may have to be repaired during the warranty period. Required: Prepare journal entries to record (1) sales during March 2021 and (2) the associated warranty expense for the quarter ending March 31, 2021. (5 marks) 2. The payroll register for February 2021 showed the following totals. Salaries were paid on February 28. Gross salaries Income taxes withheld Quebec Pension Plan (QPP) withheld Private medical insurance deductions Employment insurance (EI) withheld Union dues withheld Required: $19,500 4,200 975 675 448 324 a. How much cash did Robert Inc. pay to the employees on February 28? (1 mark) b. What is the total compensation expense that should be recorded on Robert Inc.'s books for February 28, assuming that the employer is required to pay a matching amount of the QPP deductions and 1.40 times the EI deductions? (2 marks)