Bramble limited conducts all of its business in a province with HST of 13%. Prepare the summary journal entry to record Bramble's sales for the month of July, during which customers purchased $54 805 of goods on account and a journal entry for the cash purchase of furniture with a selling price of $3 051,for use in the office. Assume that the amounts include tax.(to record sales on account) and (to record cash purchase of furniture)