How do i put this into a petty cash? considering GST is 5% and PST is 6%

he following transactions affected the petty cash fund of Kelsey's Kayaks during the month of April. This business is located in Prince Albert, SK (GST. 5%; PS re after-tax values . Enter the General Journal transaction to establish the fund, as of April 1, In the amount of $325 (cheque 300) . Enter the following transactions in the petty cash sheet, starting with voucher no. 1: Apt. 2 Paid $54 for postage stamps Paid $24 for delivery charges for merchandise sold 12 Paid $37.36 for postage for advertising items 14 Paid $60 for donation (tax exempt) to the Food Bank 19 Paid $26 for delivery charges for merchandise bought 24 Purchased pens & binders for $22 27 27 Owner, Kelsey Paddle, took $30 from petty cash to pay for their lunch 28 Paid $10 25 for coffee from Tim Hortons for the staff meeting Reimburse the petty cash on April 30, using cheque 134