Brief Exercise 10-1 Abbotsford Bikes Ltd. reports cash sales of $5,100 on October 1. (a) Record the sales assuming they occurred in Ontario and are subject to 13% HST (charged on selling price only). (b) Record the sales assuming they occurred in Quebec and are subject to 5% GST and 9.975% QST (charged on selling price before GST). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.) No. Date Account Titles and Explanation Debit Credit (a) Oct. 1 (b) Oct. 1