In providing accounting services to small businesses, you encounter the following independent situations: 

1. Sainsbury rang up $13,200 of sales, plus HST of 13%, on its cash register on April 10. 

2. Montgomery rang up $30,000 of sales, before sales taxes, on its cash register on April 21. The company charges 5% GST and no PST. 

3. Winslow charges 5% GST and 7% PST on all sales. On April 27, the company collected $25,100 sales in cash plus sales taxes. 

Instructions 

Record the sales transactions and related taxes for each client.