Refer to the information for DeGroot Limited in BE13.8. Assume that the amounts include tax. Prepare the entries for DeGroot. Round amounts to the nearest cent. 

Data From BE13.8.

DeGroot Limited conducts all of its business in a province with HST of 13%. Prepare the summary journal entry to record DeGroot's sales for the month of July, during which customers purchased $37,500 of goods on account, and a journal entry for the cash purchase of furniture with a selling price of $2,860, before tax, for use in the office. Round amounts to the nearest cent.