7. Jake Bradford is the owner of Jake's Judo Competitive Club. Sales in the business are done on a cash basis. Goods and services are purchased by the business on credit. These are Jake's accounts: 3 marks Bank A/P Franklin Athletic Supply A/P Harvest Lumber A/P Maritime Power A/P Maritime Tele HST Collected HST Paid on Purchases Sales Supplies Expense Telephone Expense Utilities Expense Wage Expense On the last journal spreadsheet tab, "Question VII", record the journal entries for the business transactions at Jake's Judo Competitive Club: May 2 Cash Sales: weekly cash sales (slip no. 140 to 149) $1485.00 plus HST. 4 Purchase Invoice: no. 798792, from Maritime Power, utility bill for monthly usage, $125.43 plus $18.81 HST. LO 5 Purchase Invoice: no. B45867, from Harvest Lumber, $210.00 plus $31.50 HST, for training boards. Jake records all supplies directly to the expense account.