27. Coronado Bikes Ltd. reports cash sales of $8,100 on October 1. (a) Record the sales assuming they are subject to 13% HST. (b) Record the sales assuming they are subject to 5% GST and 9.975% QST. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.)

No. Date Account Titles and Explanation Debit Credit a (a) Oct. 1 (b) Oct. 1