April 4, 2020 Smith and West, who uses the periodic inventory system, purchased 1000 widgets from ABC company on account, at a cost of $5 each. HST is applied and they charged the goods, PI-26. Terms: 5/10 n/30. Debit - Purchases $5,000, HST Recoverable $650 >Credit - A/P - ABC Company $5,650 22) on April 8, 2020, Smith and West, who uses the periodic inventory system, returned 150 widgets, as they were the wrong size. What would the value of the Accounts Payable - ABC Company be in the journal entry for this transaction