Bank	HST Paid on Purchases
A/P George Music Supply	Sales
A/P Harvest Piano	Supplies Expense
A/P West Power	Telephone Expense
A/P West Tele	Utilities Expense
HST Collected	Wage Expense

Ben White is the owner of Bens Solo Piano. All cash sales. Goods and services are purchased by the business on credit.

Please record the following journal entries for the business transactions.

May

2 Cash Sales: weekly cash sales (slip # 140-149) $1485.00 plus HST. (15%)

4 Purchase Invoice: #798792, from West Power, Utility bill for monthly usage, $125.43 plus $18.81 HST.

5 Purchase Invoice: #B45897, from Harvest Piano, $210.00 plus $31.50 HSR for keys, Ben records all supplies directly to the expense account.