Basement Living sells outdoor furniture and accessories and uses the perpetual inventory system. It operates in a province which has $7\%$ PST and $5\%$ GST$.$ Basement Living charges PST and GST to customers, and pays PST and GST on most purchases, except for inventory. It only pays GST on the purchase of inventory. The following transactions occurred during May $2023.$

Jun $2$ Purchased inventory for $$4,000$ plus GST on account.

Jun $5$ Sold inventory to a customer for $$4,900$ plus GST and PST on account. The inventory costs $$3,675.$

Jun $12$ Purchased $$160$ worth of office supplies, plus GST and PST in cash.

Jun $25$ Sold inventory to a customer for $$6,600$ plus GST and PST for cash. The inventory costs $$3,520.$

Jun $27$ Received the total amount owing from the customer from Jun $5.$

Jun $28$ Paid the supplier from June $2$ the amount owing.

Jun $30$ Prepared the PST remittance to the provincial government.

Jun $30$ Prepared the GST remittance to the federal government.

Record the transactions for June $2023.$