Described below are the source documents for Wayne Siebert, a professional photographer. Journalize these transactions in a two$-$column general journal using the accounts below. Use the current HST rate of $13\%$ on purchases.Bank

A$/$R$$Various Debtors

Photo Supplies

Automobile

A$/$P$$Various Creditors

HST Payable

HST Recoverable

W$.$ Siebert, Capital

W$.$ Siebert, Drawings

Fees Earned

Automobile Expense

Bank Charges Expense

Transactions

November

$4$

Sales Invoice

No$.571,$ to R$.$ Chevrier for photo services, $$265$ plus HST of $$34\mathrm{.}45,$ total $$299\mathrm{.}45$

$6$

Purchase Invoice

Received from Black$$s Photo for photo supplies, $$265$ plus HST of $$34\mathrm{.}45,$ total $$299\mathrm{.}45$

$9$

Purchase Invoice

Received from Petro Canada for gasoline used in company car, $$165$ plus HST of $$21\mathrm{.}45,$ total $$186\mathrm{.}45$

$10$

Cheque Copy

No$.652,$ issued to the owner for his own use, $$325$

$12$

Cash Sales Slip

No$.214,$ for photo worked performed, $$145$ plus HST of $$18\mathrm{.}85,$ total $$163\mathrm{.}85$

$15$

Bank Debit Memo

From Commercial Bank for bank service charges, $$35\mathrm{.}50$

$20$

Memorandum

From the owner stating that he had taken $$55$ of photo supplies for his own personal work at home

$22$

Cash Receipt

Received $$412$ from H$.$ Walker on account

$25$

Cheque Copy

No$.653,$ paying for the supplies purchased on November $6$

$28$

Purchase Invoice

Received from Oakley Motors for body repairs don on the business automobile, $$750$ plus HST of $$97\mathrm{.}50,$ total $$847$