Question

 Journalize the following transactions, using the general journal page below. Calculate and add the HST on all sales transactions. The rate for HST is 13%. Do not provide explanations. The next page number of the journal is 27.

      Transactions

Jul.     3      Cheque Copy
No. 105, Chambers Bros., payment for monthly rent $450 plus HST of $58.50,
total $508.50.

          5      Purchase Invoice
From Glen Printing, $86.50 for office supplies plus HST of $11.25, total $97.75.

          8      Sales Invoice
No. 50 to J. Greenley, $250 for services performed, plus taxes.

        10      Cash Receipt
From R. Grieve, $200 payment on account.

        18      Cash Sales Slip
No. 100 to E. Webb, $85.50 plus taxes.

        20      Cheque Copy
No. 106 to E. Terry, $490 for personal use.

        24      Bank Debit Memo
$25.00 for bank service charge.

        29      Cheque Copy
No. 107 to Star Blueprinting, $500 on account.

        29      Cheque Copy
No. 108 to Municipal Telephone for payment of telephone bill, $200 plus HST of $26, total $226.

        31      Cheque Copy
The balances in the HST accounts for the previous period were: HST Recoverable $890 and HST Payable $1410. Cheque 109 was written to the Receiver General for $520 to clear the accounts for that period.