1. During the month of April, Sally's Bakeware collected $183,802.50 (including 5% GST) in cash sales. In addition, during the month, Sally's Bakeware purchased inventory on account for $63,500 and paid GST of 5%. At the end of April, Sally remitted (paid) the GST owing to the Canada Revenue Agency. Required: Prepare the journal entries to record the above transactions. Explanations are not required