The following information about the payroll for the week ended December 26 was obtained from the records of Amherst Equipment Co.: Dec. 1. 12. 31. Purchased office equipment from Challenger Office Supplies for $235,000 plus 5% GST and 8% PST, paying $65,550 and issuing a series of ten 7.5% notes for $20,000 each, coming due at 30-day intervals. Settled a product liability lawsuit with a customer for $121,600, payable in January. Isis Co. accrued the loss in a litigation claims payable account. Paid the amount due Challenger Office Supplies on the first note in the series issued on December 1. Salaries: Sales salaries Warehouse salaries Office salaries Instructions $244,000 135,000 125,000 $504,000 Deductions: Provincial taxes withheld Federal taxes withheld