I have to analyze the following financial transaction:

"Owner took installation supplies for his own use. Amount = $350.00 + HST"

I know that there would be a debit entry to the Owner's drawings account for $395.50. I'm not sure if I make an entry to one of the HST accounts (payable or recoverable), or if I include the HST amount in my credit entry to supplies. So, I'm just wondering what entries I make to what accounts. Thanks!