Described below are certain transactions of Bramble Corporation Ltd. Click here to view the factor table. Click here to view the factor table. Prepare the journal entries related to the event or transaction described. (For calculation purposes, use 5 decimal places as displayed in the factor table provided and round answer to O decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) a. On April 1, the corporation bought a truck for $61,000 paying $3,000 in cash and signing a 1-year, 10% note for the balance of the purchase price. The purchase is subject to PST at the rate of 8% and GST at the rate of 5%. b. On May 1, the corporation borrowed cash from National Bank by signing a $86,500 zero-interest-bearing note due 1 year from May 1. Use tables from Appendix A, Excel or a financial calculator to calculate the amount of cash received assuming a 4% interest rate applies. C. On August 1, the board of directors declared a $300,000 cash dividend that was payable on September 10 to shareholders of record on August 31. Record the declaration and payment of the dividend. d. On November 1, the corporation received $19,800 from a tenant for three months rent beginning November 1. e. On December 31, the cash sales for the month totaled $651,445, which includes the 8% PST and 5% GST that must be remitted to by the fifteenth day of the following month. (Ignore any cost of goods sold entry) f. Prepare the December 31 adjusting entry for the 10% note and the payment of the note at maturity of April 1. g. Prepare the December 31 adjusting entry for the 4% zero note and the payment of the note at maturity on May 1. Record the payment as two entries. h. Prepare the December 31 adjusting entry concerning the rent payment from the tenant. i. Prepare the remittance of the provincial sales tax for the December sales.