Journalize the following transactions (including the source document under each of the journal entries) Ignore P.R.

HST is 13%

Please use formulas to show work and excel.

Also please place information from the second table into the first table.

Date	Particulars	P.R.	Debit	Credit

2019	Item	Description
Nov 2	Source Document For the following: Amount: Payment:	Purchase Invoice No. 5185 Latest installment of Utilities Expense $8,700.00 plus HST No Cash Changed Hands
3	Source Document For the following: Amount: Payment:	Purchase invoice No. 2179 Paperweights for the boardroom (Miscellaneous Expense) $320.00 plus HST Cash for $200 paid out with the rest to be paid in 30 days.
5	Source Document For the following: Amount: Payment:	Memo from owner, J. Delaney Owner took office furniture home from the business for personal use. $1,200.00 plus HST N/A
10	Source Document For the following: Amount: Payment:	Sales Invoice No. 7848 Sales $14,750.00 plus HST No Cash Changed Hands
15	Source Document For the following: Amount: Payment:	Cheque Copy No. 196 Remit cheque to federal government for HST. HST Payable was $2,500. HST Recoverable was $1,050 Cash Paid Out.
17	Source Document For the following: Amount: Payment:	Cheque Copy No. 197 Paid utilities invoice of Nov. 2 See Nov. 2 journal entry Cash Paid Out.
22	Source Document For the following: Amount: Payment:	Purchase Invoice No. 5186 Several fill-ups of gas for the company van (Automobile Expense) $1,200 plus HST Cash Paid Out.
25	Source Document For the following: Amount: Payment:	Deposit Slip #42 Received payment on account See Nov. 10 journal entry Cash Received.

28	Source Document For the following: Amount: Payment:	Cheque Copy No. 198 Paid misc. expense invoice of Nov. 3 See Nov. 3 journal entry Cash Paid Out.
30	Source Document For the following: Amount: Payment:	Sales Invoice No. 7849 Sales $1,550.00 plus HST Cash Received for $1,000 with the rest to be paid in 30 days.