B. Journalize and post the transactions for September given below. In working out the accounting entries, assume that 1) for the purposes of this exercise, the business is exempt from PST for its purchases, and 2) the business charges both GST and PST on all sales. TRANSACTIONS September 1 Cheque Copy To Rosewell Investments for the rent for the month, $900.00 plus GST of $63.00, total $963.00. 3 Purchase Invoice From Home Hardware for the purchase of supplies on account, $235.00 plus GST of $16.45, total $251.45. 5 Sales Invoice To W. J. Thomson for services rendered on account, $3 500.00 plus GST of $245.00 and PST of $280.00, total $4 025.00. 5 Sales Invoice To L. Pero for services rendered on account, $2 000.00 plus GST of $140.00 plus PST of $160.00, total $2 300.00. 9 Cash Sales Slip Sold a piece of equipment for $500.00 cash (assume that this sale is not taxable). This piece of equipment had originally cost $1 200.00 and was included in the Equipment account at that figure. (Note: Although a sale has been made, this transaction does not affect the revenue account, which is used only for the normal revenue of the business.) 10 Sales Invoice To Spectrum Co. for services rendered on account, $800.00 plus GST of $56.00 and PST of $64.00, total $920.00. 11 Cheque Copy To the owner for personal use, $500.00. 12 Cheque Copy To Home Hardware on account, $251.45.