A$.$ Journalize the opening entry and post it in the accounts.

B$.$ Journalize and post the transactions for September given

below. Where applicable, the HST has been calculated for you at a

rate of $13\%.$

Transactions

September

$1$ Cheque Copy

To Rosewell Investments for the rent for the month, $$2700\mathrm{.}00$ plus

HST of $$351\mathrm{.}00,$ total $$3051\mathrm{.}00.$

$3$ Purchase Invoice

From Home Hardware for the purchase of supplies on account,

$$352\mathrm{.}00$ plus HST of $$45\mathrm{.}76,$ total $$397\mathrm{.}76.$

$5$ Sales Invoice

To W$.$J$.$ Thomson for services rendered on account, $$5000\mathrm{.}00$ plus

HST of $$650\mathrm{.}00,$ total $$5650\mathrm{.}00.$