Question

A service company had the following sales transactions in April. Assume all sales were cash sales.

April	4		Sales of $7,200 plus sales taxes
	11		Sales of $5,600 plus sales taxes
	18		Sales of $6,200 plus sales taxes
	25		Sales of $8,500 plus sales taxes

Calculate sales taxes (GST or HST and PST) for each transaction as applicable for each of the following provinces.

					Alberta		Manitoba		PEI
April	4		GST or HST Payable		$		$		$
			PST Payable		$		$		$
	11		GST or HST Payable		$		$		$
			PST Payable		$		$		$
	18		GST or HST Payable		$		$		$
			PST Payable		$		$		$
	25		GST or HST Payable		$		$		$
			PST Payable		$		$		$

Prepare the journal entries for each province for the April 18^th transaction. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Apr. 18	Alberta:
	Manitoba:
	PEI:

What is the total amount owing to the Receiver General for April in the province of Manitoba?

Amount owed

$

Answer 1

Alberta
GST - 5%, PST - 0%

Manitoba
GST - 5%, PST - 7%

PEI
HST - 15%, PST - 0%

		Alberta	Manitoba	PEI
Apr-04	GST or HST Payable	$                360	$              360	$      1,080
	PST Payable	$                   -	$              504	$             -
Apr-11	GST or HST Payable	$                280	$              280	$         840
	PST Payable	$                   -	$              392	$             -
Apr-18	GST or HST Payable	$                310	$              310	$         930
	PST Payable	$                   -	$              434	$             -
Apr-25	GST or HST Payable	$                425	$              425	$      1,275
	PST Payable	$                   -	$              595	$             -

Account Titles	Debit	Credit
Alberta
Cash	$            6,510
Sales Revenue		$           6,200
GST Payable		$              310
Manitoba
Cash	$            6,944
Sales Revenue		$           6,200
GST Payable		$              310
PST Payable		$              434
PEI
Cash	$            7,130
Sales Revenue		$           6,200
GST Payable		$              930

Amount owed in province of Manitoba = $3300