Champion Rent$-$All, a business in Brandon Manitoba, rents out tools and equipment. The accounts for the business are as follows

Bank

A$/$R$$Various

Supplies

Rental Tools and Equipment

Truck

A$/$P$$Various

HST Payable

HST Recoverable

Frank N$.$ Mazur, Capital

Frank N$.$ Mazur, Drawings

Rental Revenue

Bank Charges Expense

Delivery Expense

Utility Expense

Miscellaneous Expense

Rent Expense

Telephone Expense

Wages Expense

Journalize the transactions shown below in a two$-$column general journal using the accounts below. Use the current HST rate of $13\%$ on purchases.Transactions

October

$2$

Cash Sales Slip

No$.409,$ to W$.$ Franklin, $$52\mathrm{.}50$ plus tax

$4$

Charge Sales Slip

No$.410,$ to G$.$ Fairbridge, $ $87\mathrm{.}50$ plus tax

$5$

Purchase Invoice

From Vulcan Machinery, No$.3062$ for one hydraulic jack, a rental tool, $$315$ plus tax

$8$

Cheque Copy

No$.1475,$ to Fair Supply Company on account, $$215\mathrm{.}90$

$9$

Cash Sales Slip

No$.411,$ to R$.$ Gullett, $$115\mathrm{.}10$ plus tax

$11$

Cash Receipt

From P$.$ Mathers on account, $$402\mathrm{.}20$

$15$

Cheque Copy

No$.1476,$ to Municipal Hydro, for cash payment of hydro bill, $$172$ plus tax

$17$

Cheque Copy

No$.1477,$ to R$.$ Klein for wages, $$512$

$17$

Cash Sales Slip

No$.412,$ to A$.$ Heisse, $$90$ plus taxes

$18$

Cheque Copy

No$.1478,$ to the owner Frank Mazur, for his own use, $$350$

$22$

Purchase Invoice

From Husky Oil Company, for gas and oil used in the delivery truck, $$209$ plus tax

$24$

Bank Debit Memo

For bank service charges, $$42\mathrm{.}50$

$25$

Cheque Copy

No$.1479,$ to R$.$ Klein for wages, $$512$