Blue Spruce Ltd. is a merchant and operates in the province of Ontario, where the HST rate is 13%. Blue Spruce uses a perpetual inventory system. Transactions for the business for the month of March and April are as follows:

Mar.	1		Paid March rent to the landlord for the rental of a warehouse. The lease calls for monthly payments of $6,010 plus 13% HST.
	3		Sold merchandise on account and shipped merchandise to Marcus Ltd. for $18,380, terms n/30, f.o.b. shipping point. This merchandise cost Blue Spruce $11,400.
	5		Granted Marcus a sales allowance of $720 (exclusive of taxes) for defective merchandise purchased on March 3. No merchandise was returned.
	7		Purchased merchandise for resale on account from Tinney Ltd. at a list price of $3,100, plus applicable tax.
	12		Purchased a desk for the shipping clerk, and paid by cash. The price of the desk was $480 before applicable tax.
Apr.	15		Paid the monthly remittance of HST to the Receiver General.
		2.	30 Paid the monthly PST remittance to the Treasurer of the province (where applicable). 1.Prepare the journal entries to record these transactions on the books of Blue Spruce Ltd. Assume instead that Blue Spruce operates in the province of Alberta, where PST is not applicable. GST is charged at the rate of 5%. Prepare the journal entries to record these transactions on the books of Blue Spruce. 3.Assume instead that Blue Spruce operates in a province where 9% PST is also charged on the 5% GST. Prepare the journal entries to record these transactions on the books of Blue Spruce. Rental payments and inventory purchased for resale are PST-exempt.