You have been engaged to review the finandial statements of Walsh Corporation. In the course of your examination of the work of the bookkeeper hired during the year that just ended, you noticed a number of irregularities for the past fiscal year: 1. Year end wages payable of 13,500 were not recorded, because the baokkeeper thought that "it was immaterial." 2. Accrued vacation pay for the year of $35,100 was not recorded, because the bookkeeper never heard that you had to do it 3. Insurance hat Duvers a 12-month period anKVas purchased on Novernber 1 was charged o nsurance expense in the amount of $9,600 because the amount u he cheque is about he same every year. 4 Reported sales revenue for the year was $3,370 500 and included all sales taxes charged for the year. The sales tax rate is 596 Because the sales tax s forwarded to the provincial ministry of revenue, the bookkeeper thought that sales tax s a selling expense and therefore debited the Sales Tax Expense account. At the end of the fiscal year, the balance in the Saes Tax Expense account was $150,900. Prepare the necessary correcting entries, assuming that Walsh Corporation uses a calendar-year basis and that the books for the fiscal year that just ended are not yet dosed. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. It 0 entry is required, select ''No Entry" for the account titles and enter 0 for the amounts.) No. Acrount Titles and Explanation Dehit Credit To record sales tax on revenue) To record the balance.)