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On February 28, 2018, Molega Ltd's general ledger contained the following liability accounts: Accounts payable CPP payable El payable Sales tax payable Employee income tax payable Unearned revenue $43,700 2,790 1,070 5,700 5,237 15,800 The following selected transactions occurred during the month: Mar. 2 Issued a three-month, 6% note payable in exchange for an account payable in the amount of $11,000. Interest is due at maturity. 5 Sold inventory for cash totalling $40,900, plus 13% HST. The cost of goods sold was $23,200. Molega uses a perpetual inventory system. 9 Received the property tax bill of $18,100 for the calendar year. It is payable on May 1. 12 Provided services for customers who had made advance payments of $10,170 including 13% HST, which is not payable until the related sale occurs. 13 Paid $5,700 HST to the Receiver General for sales tax collected in February. 16 Paid $9,097 to the Receiver General for amounts owing from the February payroll for employee payroll deductions of $7,078 (CPP $1,395, EI $446, and employee income tax $5,237) and for employee benefits of $2,019 (CPP $1,395, and El $624). 27 Paid $32,100 to trade creditors on account. 31 Paid employees for the month. Gross salaries totalled $15,200 and payroll deductions included CPP of $772, El of $286, and employee income tax of $5,560. Employee benefits included CPP of $772 and El of $400. Record the above transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credi (To record sales) (To record cost of goods sold) Mar. 16 (To record payroll and employee deductions) (To record employee benefits) Record any required adjusting entries at March 31. (Credit account titles are automatically indented when he amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.) Debit Credit Date Account Titles and Explanation Mar. 31 Prepare the current liabilities section of the statement of financial position at March 31. (Round answers to o decimal places, e.g. 5,275.) MOLEGA LTD. Statement of Financial Position (partial) March 31, 2018 Current liabilities Total current liabilities TA