For the following two independent situations, prepare the journal entry that Durrell Ltd. (Durrell) should record. Record the entry for both the amounts collected or withheld and for the remittances.

a. During November 2014, Durrell sold and delivered $145,000 of services to customers.

In addition, customers were charged and paid 5 percent GST. Durrell remits the GST it collects from customers on the tenth day of the following month.

b. During November, Durrell’s employees earned $42,000. From this amount Durrell withheld $13,000 for income taxes, $4,105 for Canada Pension Plan (CPP), $1,860 for Employment Insurance (EI), $750 in union dues, $1,450 for employee contributions to the company pension plan, $1,000 for long-term disability insurance, and $200 in contributions to local charities. Durrell remits the withholdings on the tenth day of the following month.