$20.$ Prepare general journal entries using page $221$ for the following transactions involving HST$.$

a$)$ purchased merchandise for cash $$700,$ HST $$91,$ total $$791$

b$)$ sold goods for cash $$300,$ HST $$39,$ total $ $339$

c$)$ purchased merchandise from southern suppliers, $$600,$ HST $$78$ total $$678$ terms net $30.$

d$)$ sold merchandise on account to Wilco Printers $$400,$ HST $$52.$ Total $$452\mathrm{.}00,$ terms net $30$