Champion Rent-All, a business in Brandon, Manitoba, rents out tools an ment. The accounts for the business are as follows: Bank AVR-various Supplies Rental Tools and Equipment Truck AP-various GST Payable GST Recoverable PST Payable Frank N. Mazur, Capical Frank N. Mazur, Drawings Rental Revenue Bank Charges Expense Delivery Expense Udlities Expense Miscellaneous Expense Rent Expense Telephone Expense Wages Expense Journalize the transactions shown below in the two-column Den journal provided in the Workbook. Calculate and add the GST and Pse on all sales transactions. The rate for GST is 7 per cent. The rate for PST 8 per cent. Ignore PST on purchases. TRANSACTIONS October 2 Cash Sales Slip No. 409, to W. Franklin, $62.50 plus taxes. 4 Charge Sales Slip No. 410, to G. Fairbridge, $87.50 plus taxes. 5 Purchase invoice From Vulcan Machinery, No. 3062 for one hydraulic jack, a rental tool $315,00 plus GST of $22.05, total $337.05. 8 Cheque Copy No. 1475, to Fair Supply Company on account, $215.90. 9 Cash Sales Slip No. 411, to R. Gullett, $115.10 plus taxes. 11 Cash Receipt From P. Mathers on account, $402.20. 15 Cheque Copy No. 1476, to Municipal Hydro, for cash payment of hydro bill, $172.00 plus GST of $12.01, total $184.04. 17 Cheque Copy No. 1477, to R. Klein for wages, $512.00. Cash Sales Slip No. 412, to A. Heisse, $90.00 plus taxes. 18 Cheque Copy No. 1478, to the owner, Frank Mazur, for his own use, $350.00. 22 Purchase invoice From Husky Oil Company, for gas and oil used in the delivery truck $209,00 plus GST of $14.63, total $223.63. 24 Bank Debit Memo For bank service charge, $42.50. 25 Cheque Copy No. 1479, to R. Klein for wages, $512.00. 17