Elmstreet Merchandising charges GST on all its sales and pays GST on all its purchases. The following are transactions for the month of January. Jan 3 Purchased inventory from Cannery Wholesale for $3,255, including GST. 10 Sold merchandise to Gord's Corner Store on account for $6,000 plus GST. Cost of the merchandise sold was $4,150. 18 Purchased office supplies on account from Staples for $400 plus GST. 30 Collected balance on account from Gord's Corner Store. Required: a) Prepare the journal entries for Elmstreet Merchandising for these transactions for the month of January assuming they use a perpetual inventory system (explanations on entries are not required). b) Prepare the journal entry on February 3 when Elmstreet Merchandising files their GST return and makes their remittance payment or receives their refund (explanation on entry not required). (3 marks)