Carla Vista Company is a retailer operating in the province of Ontario, where HST is 13%. Carla Vista uses a periodic inventory system. Transactions for the business are shown below:

Nov.	1		Paid November store rent to the landlord. The lease calls for monthly payments of $6,700 before taxes.
	4		Purchased merchandise for resale on account from Comet Industries. The merchandise cost $8,300 plus applicable tax.
	6		Returned $600 of merchandise to Comet Industries.
	7		Sold merchandise on account to Solar Star Company for $13,000 plus applicable sales taxes, terms, n/30, FOB shipping point. The merchandise was shipped to Solar Star. The cost of the merchandise to Carla Vista was $6,000.
	12		Purchased a new laptop computer at Staples for the marketing manager. The price of the laptop was $1,200 before applicable taxes.
	30		Paid the quarterly remittance of HST to the Receiver General. The balances in the accounts were as follows: HST Payable $2,660 and HST Recoverable $990.

Prepare the journal entries to record these transactions on the books of Carla Vista.

Assume that the GST balances on Nov. 30 provided are the balances in the HST accounts.