Culver Limited conducts all of its business in a province with HST of 13%. Prepare the summary journal entry to record Culver's sales for the month of July, during which customers purchased $37,300 of goods on account and a journal entry for the cash purchase of furniture with a selling price of $3,000, before tax for use in the office. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Round answers to 2 decimal places, e.g. 52.75.) Account Titles and Explanation Debit Credit (To record sales on account) (To record cash purchase of furniture)