Leon Cheng is a sole proprietor providing accounting services in the province of British Columbia, where PST is charged at the rate of 7% and GST is at the rate of 5%. Transactions for the business are shown below: 

June 1 Paid cash to a local courier for the delivery of documents to several clients. The invoice was for $200 plus GST and PST. 

5 Paid $800 cash plus GST and PST to have the office painted. Use the Repairs Expense account. 

10 Purchased photocopy paper for $250 from a local stationery store, on account. The store added the appropriate sales taxes to the purchase price. 

13 Billed a client for accounting services provided. The fee charged was $4,700 and the appropriate sales taxes were added to the fee billed. 

15 Collected $896 on account. This included accounting services of $800, GST of $40, and PST of $56. 

22 Paid $720 cash plus applicable taxes to Air Canada for an airline ticket to Ottawa to meet with a client. Airfare is subject to both PST and GST. 

30 Received invoice from TELUS for telephone service for the month of June. The invoice is for $150 plus GST and PST. 

30 Paid the quarterly remittance of GST to the Receiver General. The balances in the accounts were as follows: GST Payable $1,890.50 and GST Recoverable $741.60. 

30 Paid the quarterly remittance of PST to the Minister of Revenue for the province of British Columbia. The balance in the PST Payable account was $2,640.00. 

Instructions 

Prepare the journal entries to record these transactions on the books of Leon Cheng’s accounting business.