Brault&Martineau, a retailer of furniture and appliances, is established in Quebec. In this province, GST is $5\%$ and PST is $9,975\%.$ On March $25,$ the retail store Brault&Martineau sold tables and chairs for $$10,000$ plus tax cash to the restaurant Resto Itd. These goods were purchased for $$8,000$ few weeks ago.

Instructions: Record the following transactions including sales taxes. When there is more than one debit account or more than one credit account for a journal entry, enter accounts in the same order as they appear on the dropdown list. Round numbers to the nearest cent $(2$ decimals$).$

Journal entry for Breault&Martineau.

Record the sale

Record the adjustement to Inventory

Journal entry for Resto Ltd