Unit 6 Activity 2 Described below are source documents for Wayne Siebert, a professional photographer. Journalize these transactions in a two-column general journal shown at the bottom, using the accounts shown. The rate for HST is 12% Bank W. Siebert, Capital A/R - various debtors - (means put in their W. Siebert, Drawings names) Photo Supplies Fees Earned Automobile Automobile Expense A/P - various debtors - (means put in their names) Bank Charges Expense HST Payable HST Recoverable October Transactions 2 -- Sales Invoice - No. 571, to R. Chevrier for photo services. $275.00 plus HST of $33, total $308. This transaction has been done as an example for you! 6 -- Purchase Invoice - Received from Black's Photo for photo supplies, $265.00 plus HST of $31.80, total $296.80. 9 -- Purchase Invoice - Received from Petro Canada for gasoline used in the company car, $165.00 plus HST of $19.80, total $184.80. 10 - Cheque Copy - No. 652, issued to the owner for his own use, $325.00. 12 - Cash Sales Slip - No. 214, for photo work performed. $145.00 plus HST of $17.40 for a total of $162.40. 15 - Bank Debit Memo - From Commercial Bank for bank service charges, $35.50. 20 - Memorandum - From the owner stating that he had taken $75.00 of photo supplies for his personal work at home. 22 - Cash Receipt - Received $412.00 from H. Walker on account 25 - Cheque Copy - No. 653, paying for the supplies purchased above on November 6. (pay off the full amount) 28 - Purchase Invoice-Received from Oakley Motors for body repairs done on the business automobile, $750.00 plus HST of $90, total $840.00