Select transactions and other information pertaining to Bedford Whale Watching Ltd. (BWW) are detailed below. 

Facts: 

a. BWW is domiciled in Bedford, Nova Scotia, and all purchases and sales are made in Nova Scotia. 

b. The HST rate in Nova Scotia is 15%. 

c. The balances in BWW’s HST recoverable account and HST payable account as at June 30, 2018, were $20,000 and $22,000, respectively. 

d. BWW uses a perpetual inventory system. 

e. Inventory is sold at a 25% markup on cost. (Cost of goods sold is 80% of the sales price.) 

Select transactions in July 2018: 

1. BWW purchased inventory on account at a cost of $12,000 plus HST. 

2. BWW purchased equipment on account at a cost of $15,000 plus HST. It paid an additional $1,000 plus HST for installation. 

3. Cash sales—BWW sold inventory for $11,000 plus HST. 

4. Sales on account—BWW sold inventory for $20,000 plus HST. 

5. BWW paid the supplier in full for the inventory previously purchased on account. 

6. At the end of the month, BWW remitted the net amount of HST owing to the Canada Revenue Agency.

Required: 

Prepare summary journal entries to record the transactions detailed above.