$5.$ Due to the volume of sales and the new retail sales ESER is now making, they are required to charge PST and GST on all sales effective April $1,2024.$ The Saskatchewan PST rate is $5\%$ of sales and the federal GST rate is also $5\%$ of sales. ESER has agreed to supply two ride$-$on lawnmowers to the Wascana Centre Authority for use at the University of Regina. They are to be delivered April $1$ at a price of$$3,500$ each and with payment due upon delivery. You need to prepare the journal entry to record the sale including the related PST and GST$.$