The following are a selection of journal entries that Wine About It! Inc., an incorporated company owning three craft wine stores, recorded in February 2022. Wine About It! Inc. is in a province where GST is 5% and PST is 8%. The employee's CPP rate is 5.25% of earnings and the employee's El rate is 1.58% of earnings. The employer's share is equal to 100% of the employee's share of CPP and 140% of employee's share of El. No accruals for property taxes have been recorded yet in the company's current fiscal year which ends on December 31. A bank loan was taken out January 1, with the following details: Loan principal $150,000; Term of 5 years; Interest Rate of 5% and blended instalment payments of $2,831/month. Indicate which of the entries below were correctly recorded. Feb. 4 Cash 113 Sales 100 13 Sales Tax Payable Cash sale of $100 b. Feb. 10 2.400 Interest Expense Interest Payable 2,400 To accrue interest for the month ending Feb 10 on $40,000 note taken out on Jan 10 at 6% interest. Principal and interest due July 10. C. Feb. 15 4,000 Salary Expense CPP Payable Employee Income Tax Payable Salaries Payable Record pay to employees. 210 825 2,965 d. Feb. 15 398.48 Employee Benefits Expense CPP Payable El Payable Recorded employee benefits for February 15th pay. 210.00 88.48 Feb.27 520 520 Property Tax Expense Property Tax Payable Received invoice for property taxes for the calendar year, payable June 30.($3,120 x 2 /12) Feb.28 910 910 Cash Sales Tax Payable Payment of GST and PST totaling $350 and $560, respectively, to the federal and provincial governments. g. Feb. 28 625 2,206 Interest Expense Bank Loan Payable Cash To record second instalment payment on the bank loan. 2,831