Bonita Limited is a merchant operating in the province of Ontario, where the HST is 13%. Bonita uses a perpetual inventory system. Transactions for the business are shown below:

May	1		Paid May rent to the landlord for the rental of a warehouse. The lease calls for monthly payments of $6,300 plus 13% HST.
	3		Sold merchandise on account and shipped merchandise to Marvin Ltd. for $23,000, plus applicable sales taxes, terms n/30, FOB shipping point. This merchandise cost Bonita $14,600.
	5		Granted Marvin Ltd. a sales allowance of $600 for defective merchandise purchased on May 3. No merchandise was returned. The merchandise had cost $400.
	7		Purchased on account from Macphee Ltd. merchandise for resale for $11,000, plus applicable tax.
	12		Made a cash purchase at Home Depot of a desk for the shipping clerk. The price of the desk was $400 before applicable taxes.
	31		Paid the quarterly remittance of HST to the Receiver General. The balances in the accounts were as follows: HST Payable $7,280 and HST Recoverable $1,897.

Prepare the journal entries to record these transactions on the books of Bonita