Fantastic Fashions has just completed its first quarter of operations. Assume that Fantastic Fashions adjusts its book quarterly. Below are transactions that have not yet been recorded. Jan 1 Made cash sales of $75,000 before tax. HST is collected on all sales at a rate of 13%. Jan 15 Signed a six month note for $12,000 to extend amounts owing on account to Trendy Taste Inc. Interest is 6% annually and due at maturity. Mar 1 Received the annual property tax bill for $7,500 payable on Apr 30. Apr 1 Paid gross salaries of $10,000; of this amount $495 is CPP, $178 is EI and $3,465 is for income taxes. Apr 30 Paid the property taxes bill in full. The journal entry to record sales on Jan 1 is Account receivable 84,750 Sales 75,000 Sales Tax Payable-HST 9,750 Cash 84,750 Sales 84,750 Cash 84,750 Sales 75,000 Sales Tax Payable-HST 9,750 Cash 75,000 Sales Tax Payable-HST 9,750 Sales 84,750 None of the above