which option is correct. with reason

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/months. Indicate which of the entries below were correctly recorded ab 4 Cash 113 Sales 100 Sales Tax Payable 13 Cash sale of 5100 Feb 10 Intrest Expense 2.00 into stay To accusarest for the month endling Feb 10 $40.000 - b. Feb. 10 Interest Expense 2,400 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 Felis Salary Expense 4.000 CPP Payable 210 Employee Income Tax Payable B25 Salaries Payable 2.965 Record pay to employees dFeb 15 198.00 Employee Bench Expenses Cop Payable 210.00 d. Feb. 15 Employee Benefits Expense 398.48 CPP Payable 210.00 El Payable 88.08 Recorded employee benefits for February 15 pay Feb 22 520 Property Tax Expense Property Tax Payable Received invoice for property taxes for the calendar year, payable June 30, 5120x2 12 5:20 1. Feb 28 Cash 210 Sales Puyuble 90 Payment of GST and PST to $350 and 5 senty to the federal and rovincial Feb.28 Cash 910 Sales Tax Payable 910 Payment of GST and PST totaling $350 and $560, respectively, to the federal and provincial governments. 625 3. Feb. 28 Interest Expense 2206 Bank Loan Payable 2.831 Cash To record second instalment payment on the bank loan