Aug. 1 Diya Automotive Company bought $9,200 of merchandise inventory, a new factory machine for $2,600 and office supplies for $800 from a supplier. (All plus HST of 13% on account). Aug. 15 Diya returned $1,000 of the merchandise inventory to the supplier. Sept. 1 Diya sold merchandise inventory costing $750 for $1,300 (plus HST of 13% ) to Lily Peng on account. Sept. 15 Lily Peng returned $300 from the Sept. 1 sale. The cost of the returned items was $150 and they were returned to inventory. Oct. 1 Diya purchased $1,200 of office equipment (plus HST of 13% ) from Staples on account. Instructions: Prepare all the necessary iournal entries for the above transactions. Assume that Diya Automotive Company uses a perpetual inventory system and an HST rate of 13%