DAL inc. is an HST registrant and started business on Feb 1, 2021. In February, they purchased $100,000 of inventory, had sales of $125,000, and purchased $30,000 of equipment. All purchases and sales were subject to 15% HST.

i. How much HST is owed/owing (refund) for February?
ii. Prepare the journal entries to record the transactions for February.