Sunland Wholesalers Ltd. has a December 31 year end. The company incurred the following transactions related to current liabilities:

1.		Sunlands cash register showed the following totals at the end of the day on March 17: pre-tax sales $58,000, GST $2,900, and PST $4,060.
2.		Sunland remitted $49,000 of sales taxes owing from March to the government on April 30.
3.		Sunland received its property tax bill for the calendar year for $78,000 on March 31, payable May 31. Sunland recorded no entries pertaining to property tax during the current year prior to the receipt of this bill.
4.		Sunland paid its employees for the week of August 15 on August 20. The gross pay was $80,000. The company deducted $4,128 for CPP, $1,312 for EI, $6,100 for pension, and $16,020 for income tax from the employees pay.
5.		Sunland recorded the employer portions of CPP and EI for the week of August 15 on August 20 for $4,128 and $1,837, respectively.
6.		On September 15, all amounts owing for employee income taxes, CPP, and EI pertaining to the payroll transactions above were paid.
7.		On December 31, Sunlands legal counsel believes that the company will have to pay damages of $40,000 next year to a local utility company for failing to pay it on time during the current year.
		(Hint: This will affect the Utilities Expense account.)

Record journal entries for the transactions above. (Round answers to the nearest whole dollar, e.g. 5,275. 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. List all debit entries before credit entries.)

Date	Account Titles and Explanation	Debit	Credit
	(To record payroll and employee deductions)
	(To record employee benefits)