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Explain why the account Provincial Sales Tax Payable is credited when a sale is made subject to that tax? Unlimited Materials sold goods for $1,800

 Explain why the account Provincial Sales Tax Payable is credited when a sale is made subject to that tax? 

Unlimited Materials sold goods for $1,800 plus 5% GST to a charge customer, terms n/30. What entries are required to record this transaction?


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