Modern Electronics Company purchases merchandise inventory from several suppliers. On April 1, 2023, Modern Electronics purchased from Speedy Supplies $100,000 of inventory on account. On May 15, 2023, Modern Electronics sold inventory to a Jones Apartment Complex for $90,000 cash, which included $70,000 COGS for the inventory. On June 15, 2023 Modern Electronics remitted the applicable PST and GST or HST.

Required
Journalize Modern Electronics Company transactions on April 1, 2023, May 15, 2023, and June 15, 2023, including applicable PST and GST or HST assuming it is located in:
a. Ontario
b. British Columbia
c. Alberta