6. Betty Cardinal runs Cardinal's Book Shop in a downtown location. As her newly hired accountant, your task is to do the following (substituting HST at 13% for GST at 5% if your instructor so directs): a. Journalize the transactions for the month of October. b. Record to subsidiary ledgers and post to the general ledger as appropriate. c. Total, rule, and cross-add the journals. d. Prepare a schedule of accounts receivable and a schedule of accounts payable as of October 31, 2016. The following is the partial chart of accounts for Cardinal's Book Shop: Assets 110 Cash 120 Accounts Receivable 135 Prepaid Rent 138 Prepaid GST/HST 180 Delivery Truck Liabilities 210 Accounts Payable 218 GST/HST Payable Owner's Equity 310 B. Cardinal, Capital Revenue 410 Book Sales 412 Sales Returns and Allowances 414 Sales Discounts Cost of Goods 510 Book Purchases 512 Purchases Returns and Allowances 514 Purchases Discounts Expenses 615 Cleaning Expense 650 Salaries Expense 2016 Oct. 1 Betty Cardinal invested $20,000 in the bookstore. 1 Paid three months' rent in advance, cheque No. 121, $2,700, plus GST. 3 Purchased merchandise from Milligan Book Company on account, $4,270, plus GST. Invoice No. 410, dated October 2, terms 2/10, n/30. 3 Sold merchandise to First City Library on account, $2,465, plus GST. Invoice No. 781, terms 2/10, n/30. 7 Sold merchandise to District College on account, $3,160, plus GST. Invoice No. 782, terms 2/10, n/30. 8 Purchased merchandise from Milligan Book Co. on account, $2,940, plus GST. Invoice No. 415, dated October 8, terms 2/10, n/30