Bramble Corp. operates in the province of Ontario and sells merchandise on which HST must be charged at a rate of 13%. Bramble uses a perpetual inventory system and has a calendar year end. Transactions for the business for the month of March are shown below: Mar. 1 Received an order from Franz Madolf for a specialty item not in stock. Due to the cost and nature of the item, Bramble required Madolf to pay $700 in advance of the sale. 4 Received $700 cash from Madolf toward the order placed on March 1. 5 Sold merchandise on account and shipped merchandise to Marin Inc. for $26,000, plus HST with terms n/30, FOB shipping point. This merchandise cost Bramble Corp. $11,300. 30 Collected amount owing from Marin. Prepare the journal entries to record the March transactions of Bramble Corp. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record sales and sales tax payable) (To record cost of goods sold) eTextbook and Media Repeat part (a) assuming that Bramble now operates in the province of British Columbia where PST is charged at the rate of 7% and GST is at the rate of 5%. Also assume that Bramble has a perpetual inventory system.