1141 Stock In Hand 1145 Stock Delivered But Not Billed 1151 Customers Account 1181 GST receivable 1182 PST/QST receivable 11831 HST receivable - 13% 11832 HST receivable - 14% 11833 HST receivable - 15% 2111 Vendors Account 2131 GST to pay 2132 PST/QST to pay 21331 HST to pay - 13% 21332 HST to pay - 14% 21333 HST to pay - 15% 2141 CANADA REVENUE AGENCY 214111 EI - Employees Contribution 214112 EI - Employer Contribution 21412 Federal Income Tax 214131 CPP - Employees Contribution 214132 CPP - Employer Contribution 21421 Health Services Fund to pay 214221 Provincial Pension Plan - Employees Contribution 214222 Provincial Pension Plan - Employer Contribution 214231 Parental Insurance Plan - Employee Contribution 214232 Parental Insurance Plan - Employer Contribution 21424 Labour Health and Safety to pay 21425 Labour Standards to pay 21426 Provincial Income Tax 2171 Stock Received But Not Billed 2181 Salaries to pay 2183 Bonus to pay 2184 Retroactive Payment to pay 218501 Group Pension Plan to pay - Employees Contribution 218502 Group Pension Plan to pay - Employer Contribution 218601 Employee Benefits Provision - Employees Contribution 218602 Employee Benefits Provision - Employer Contribution 2521 Provision for pension plans 254101 Vacations Accrued 254102 Compensatory Days Accrued 254103 Sick Leaves Accrued 2542 Bonus Accrued 411 Inside Sales 412 Harmonized Provinces Sales 413 Non-Harmonized Provinces Sales 414 International Sales 42 NON-OPERATING INCOMES 5111 Inside Purchases 5112 Purchases in harmonized provinces 5113 Purchases in non-harmonized provinces 5114 International Purchases 512101 Regular Salaries 512102 Bonus 512103 Retroactive Pay 512201 Vacations Accrued 512202 Compensatory Days Accrued 512203 Sick Leaves Accrued 512301 Canada Pension Plan 512302 Employment Insurance 512303 Group Pension Plan 512304 Employee benefits expense 512310 Provincial Pension Plan 512311 Provincial Parental Insurance Plan 512312 Labour Health and Safety 512313 Labour Standards 512314 Health Service Fund 55 NON-OPERATING EXPENSES