1. "Your company sold to Walmart 30 chairs (for use in Walmart's offices) for $3,000 plus sales taxes on account, in Manitoba where GST is 5% and PST is 7%. The journal entry for the sale will include:"

O "a credit to PST Payable for 210"

O "a credit to HST Payable for 360"

O "a debit to GST Recoverable for 150"

O "a debit to Accounts Receivable for 3,000"

O none of the above

2. "A company has the following balances in their accounts at the end of a month. GST Payable $8,000, GST Recoverable $2,000, PST Payable $9,000. How much wil they pay to the Province of New Brunswick next month?"

O 2000

O 6000

O 7000

O 8000

O 9000