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Journalize the following transactions in the following journal page (below), Explanations and posting references (P.R.) for the transactions are not necessary. Leave a space between each transaction. Chart of accounts The HST rate is 13% Bank A/R - Coffee Industries March: A/R - Nestle Corp. March of the current year: Supplies Equipment 1 - Sold accounting services to Coffee Industries for $1 000 plus HST on account. A/P BM Electronices 5 - Purchased equipment from BM Electronics on account for $2 000 plus HST. HST Payable HST Recoverable 6 - Purchased supplies for cash for $300 plus HST. Capital 10 - Sold accounting services to Nestle Corp. for $1 500 cash plus HST. Drawings 15 - Filed HST return to the government for the month of February. Enclosed a cheque with the remittance. Revenues Expenses Here are the account balances: HST Payable 1500.00 HST Recoverable 650.00 HST Owing/ (Recoverable) $850.00 17 - Sold $3 000 of accounting services to Nestle Corp. on account plus HST. 22 - Sold $1 400 of accounting services for cash plus HST. Date Particulars P.R. Debit Credit