How would I journalize transactions involving HST recoverable?

My online teacher included this slide in the power point (which is below) and I'm confused about it:

Student Portal Homepage - Peel DSB X Activity 6: Posting to the X Posting Accounting Online Not X HST Recoverable X C D studylib.net/doc/5434081/hst-recoverable G K li Apps N Newsela | Nonfiction.. P PowToon - What w. CHC2D Grade 10 A.. Get to Know Ontari.. " Student Portal ADVERTISEMENT DD X ADVERTISEMENT DD X Mcdougall & Grace, CPAs - Tax Preparation Service OPEN A full service firm for all your corporate and personal tax needs! mg-cpa.ca HST Recoverable . Purchase invoice received from Oakley Motors for body repairs done on business automobile, $750.00 plus GST of $52.50 O Automobile expense $750 HST Recoverable $52.50 13.30 14.00 Cash $802.50 1500 Stop paying for expensive Sage Desktop Payroll upgrades. Get always 9 +17 Page: 6 of 10 - 1+ Automatic Zoom up-to-date Cloud Payroll from PaymentEvolution https://googleads.g.doubleclick.net/aclk?sa=1&zai=CiHggoVurXdLOMtOh9A0995iwAt71qt)X4_mm4pUKkffH94MCEAEggJmqKmD9glmB6AOgAcfH0-MDyAECqQL6_903d4-pPqgDAcgDyQSqBNIBT9AX503Wb_7EYfJrXuje2_1eLpXAHCn7ui_SUIULnwfeQvl... Type here to search K e NM S GO X 40 (( ENG 2:53 PM 2019-10-19