6A. HST Champion Rent-All, a business in Brandon, Manitoba, rents out tools

and equipment. The accounts for the business are as follows:

1. Bank
2. A/R - various debtors
3. Supplies
4. A/P - various creditors
5. HST Payable
6. HST Recoverable
7. F. Mazur, Capital

8. F. Mazur, Drawings

9.Rental Revenue

10.Bank Charges Expense

11.Rental Tools and Equipment Utilities Expense

12.Truck

13.Maintenance Expense

14.Miscellaneous Expense

15.Rent Expense

16.Telephone Expense

17.Wages Expense

Journalize the transactions shown below in the two-column general

journal provided in your Workbook. Calculate and add 13% HST on

sales and purchases.

Transactions:

October

2 Cash Sales Slip

No. 409, to W. Franklin, $152.50 plus HST.

4 Sales Invoice

No. 410, to G. Fairbridge, $487.50 plus HST.

5 Purchase Invoice

From Vulcan Machinery, No. 3062 for one hydraulic jack, a rental tool,

$315.00 plus HST.

8 Cheque Copy

No. 1475, to Fair Supply Company on account, $215.90.

9 Cash Sales Slip

No. 411, to R. Gullett, $255.10 plus HST.

11 Cash Receipt

Remittance Slip #182, from P. Mathers on account, $402.20.

15 Cheque Copy

No. 1476, to Municipal Hydro, for cash payment of hydro bill, $172.00

plus HST.

17 Cheque Copy

No. 1477, to R. Klein for wages, $2512.00. For simplicity, payroll

deductions are not considered.

17 Cash Sales Slip

No. 412, to A. Heisse, $900.00 plus HST.

18 Cheque Copy

No. 1478, to the owner, Frank Mazur, for his own use, $1350.00.

22 Purchase Invoice

From Husky Repairs, for regular maintenance on the delivery truck,

$209.00 plus HST.

24 Bank Debit Memo

For bank service charge, $42.50. Bank charges are exempt from the HST.

29 Trial Balance September 30; Cheque Copy

No. 1479, to the Receiver General of Canada, $512.00. The cheque was

the HST remittance for the previous period. The relevant account

balances on the September 30 trial balance were HST Payable,

$852.00, and HST Recoverable, $340.00.