1 mark for each journal entry line: Correct account (0.5) and Correct Amount (0.5) - Note: if the account is correct and amount but placed wrong as a debit/credit (0 mark) Part A - 5 marks On March 31. Santa Cell Inc. sold one year of pre-paid cell service on account for $2,500, and collected HST of 13%. On April 30 remitted the HST to Canada Revenue Agency. Part B - 9 marks . During September North Pole Inc. purchased office supplies on account for $12,000 and paid GST of 5%. . During September North Pole Inc. has pre-tax sales on account of $23,000 and collected GST of 5% At the end of January, the company remitted (paid) the GST charged and collected to Canada Revenue Agency. Required Prepare the journal entries to record the above transactions. Part A use unearned cell revenue. Explanations are not required To Assist: In Moodle under TEMPLATES: Can use General Journal for the journal entries