I Ship Thee is a boat manufacturer in Canada. They sell some boat maintenance services for $6,000 on account in Manitoba where the GST rate is 5% and the PST rate is 7%. Record the journal entries that pertain to the sale of the services and the collection of the applicable sales taxes from the customer. Assume that the services are taxable supplies.

Do not round intermediary answers. Round your final answers to the nearest dollar. For any lines that are not applicable, enter 0. Enter debits (DR.) as positive numbers and credits (CR.) as negative numbers (i.e. -10,000).

Sales Tax Payable =

Cash =

Accounts Receivable =

Service Revenues =