@ 3. Record the following source documents on page 52 in the journal provided on the next page. HST is 13 percent (a) Cash Sales Slip 1059 for $54: HST $7.02; total $61.02. (6) Cash register tape totalling $3500 plus HST of S455. c) Purchase Invoice S-21397 from Calloway Ltd. for merchandise of $500 and HST of $65: terms 2/10,n/30. (d) Paid invoice described in (e), less 2 percent discount, Cheque 281. () Invoice L-4442 for office supplies, from Avedesian Supply Co. $150 plus HST: terms n/30. (1) Invoice 956 from Joe's Courier for delivery charges, $200 plus HST terms n/30 (g) Refunded cash to a customer for goods returned, Cash Sales Slip 7866. The original sale was $74 plus HST of $9.62. Goods and Services Tax, Harmonized Sales Tax, and Provincial Retail Sales Tax and Bank Cards (cont.) (h) Issued Cheque 220 to the federal government for HST collected in July. The balances in the HST Refundable and HST Payable accounts are $395 and $700 respectively. (1) Invoice B-8957 for $200 issued to J. Gervais plus HST terms 2/10, 1/30. 6) Received a cheque from J. Gervais for full amount of the invoice described in (), less the 2 percent discount. (k) Made Visa credit card sales of $800 plus HST $104, total 8904. (1) Monthly Visa discount fee statement is received. The fee of $280 has been deducted from the company's account by the bank. GENERAL JOURNAL PAGE DATE PARTICULARS P.R. DEBIT CREDIT (a) (b) (c) (d) (e) Review Sheet 15 and 16 Chapter 7 nits 15 and 16 Goods and Services Tax, Harmonized Sales Tax, and Provincial Retail Sales Tax and Bank Cards (cont.) GENERAL JOURNAL PAGE DATE PARTICULARS P.R DEBIT CREDIT ( h) 00) ) (k) in