Blossom Industries has a December 31 year-end and operates in the province of Ontario where it is subject to 13% HST. Blossom made sales on account of $190,000 (excluding taxes) and pays taxes to theReceiver General for Canadaat the end of its fiscal year.

Prepare the entries to record the sales and the payment of any HST owing to the government.Ignore any cost of goods sold entry.

(To record sales on account)

(To record remittance)