$($a$).$ Set up a Cash Receipts Journal $($page CR$4)$ with the following headings: Date, Account Ct$.,$ Memo, Folio, Accounts Receivable Cr$.,$ Sales Cr$.,$ HST Payable Cr$.,$ General Ledger Cr$.,$ and Bank Dr$.$

$($b$).$ Record the following transactions for Atlantic Packaging Company of Halifax, Nova Scotia. Add $15\%$ HST to all sales.

Oct. $2.$ Received cheques from these customers on account: D$.$ Rampersad, $$325$ on Invoice #$43$; G$.$ Gable, $$414$ on Invoice #$51.$

Oct. $5.$ Cash sales, $$2,890$ plus HST$.$

Oct. $8.$ A$.$ Clements sent $$441\mathrm{.}50$ in full payment of Invoice #$48.$

Oct $12.$ Cash sales, $$3,475$ plus HST$.$

Oct $20.$ Received cheque for $$525\mathrm{.}09$ from G$.$ Hamilton in payment of his overdue balance of $$510$ plus interest of $$15\mathrm{.}09.($A two$-$ line entry is required for this transaction.$)$

Oct $21.$ Cash sales, $$3,335$ plus HST$.$

Oct $24.$ Received $$625\mathrm{.}50$ from L$.$ Dubois in payment of Invoice #$52.$

Oct $27.$ Borrowed $$15,000$ from the bank for five years with interest at $5\mathrm{.}4\%$ per annum $($per year$).($Credit Bank Loan Payable.$)$ No entry required for interest.

Oct $28.$ Cash sales, $$3,510$ plus HST$.$

$($c$)$ Total and rule the journal. Prove equal debits and credits. $($No posting is required.$)$