Buffalo Limited is a merchant operating in the province of Alberta, where PST is not applicable. Buffalo uses a perpetual inventory system and the earnings approach to revenue recognition. Transactions for the business are shown below: May 3 5 7 12 31 Paid May rent to the landlord for the rental of a warehouse. The lease calls for monthly payments of $6,800 plus 5% GST. Sold merchandise on account and shipped merchandise to Marvin Ltd. for $33,000, plus applicable sales taxes, terms n/30, FOB shipping point. This merchandise cost Buffalo $15,200. Granted Marvin Ltd. a sales allowance of $700 for defective merchandise purchased on May 3. No merchandise was returned. The merchandise had cost $500. Purchased on account from Macphee Ltd. merchandise for resale for $17,000, plus applicable tax. Made a cash purchase at Home Depot of a desk for the shipping clerk. The price of the desk was $700 before applicable taxes. Paid the quarterly remittance of GST to the Receiver General. The balances in the accounts were as follows: GST Payable $7.440 and GST Recoverable $1.945. Prepare the journal entries to record these transactions on the books of Buffalo. (Record journal entries in the order presented in the