how do i put this information into a general journal? considering GST is 5% and PST is 6% The cut of for July 1 is- The owner, Catherine St. Claire, invested the following in her business: Cash $10,000, Inventory $2,000, Office Equipment $15,000, Land $100,000, building $50,000. She also transferred a liability in the form of a bank loan worth $40,000 to the business.