Benny's Bagels operates in a province that has HST collected by the federal government at a rate of 12%. During the month of December 2013 Benny's Bagels purchased baking materials for $12,000; bought a new oven for $15,000; paid salaries of $14,000; and, had cash sales of $35,000. 5) Refer to Table 11-3. What is the correct journal entry to record the payments made during December that require HST?