A client has his T2 return done by a CA. The year end was June 30th and the accountant charged $1,000.00 (no HST) for his services. The entry was part of the adjusting entries and the proper amounts were posted to accounting expenses and accrued liabilities. On August 15th, the client mailed a cheque to the accountant to pay the bill. Please make the entry. A client is a sole proprietor and a quarterly HST filer and remitter. HST accounts need to be zeroed out and only use accounts listed. Chart of account numbers are: A/R - 1200 A/P - 2200 HST Collected - 2310 HST Paid 2315

Case 1 - The client has collected $2,210.50 in HST and his ITCs are $900.00. Please post the entry.

Case 2 - The client has collected $900.00 and his ITCs are $2,210.50. Please post the entry.