Ruby Gordon L.L.B. is a sole proprietor providing legal services in the province of Newfoundland and Labrador, where the HST rate is 13%. Transactions for the business are shown below:
June 8 Purchased equipment for scanning and printing on account at a cost of $1,500. The appropriate taxes were added to this purchase price.
10 Purchased toner for the equipment for $100 cash from a local stationery store. The store added the appropriate taxes to the purchase price.
12 Billed Lee Ltd. for legal services provided. The fee charged was $1,250 plus appropriate taxes.
18 Paid cash of $220 plus applicable taxes to have a boardroom table repaired.
22 Collected from Lee Ltd. account billed on June 12.
30 Paid the quarterly remittance of HST to the Receiver General. The balances in the accounts were as follows: HST Payable $2,520.60 and HST Recoverable $820.45.
Instructions
Prepare the journal entries to record these transactions on the books of Ruby Gordon's legal practice?