I was wondering if you could help me with my accounting questions?

1 When journalizing non-merchandise purchases with HST, how is HST recorded? 2. Give the journal entry for a purchase return of $300.00 plus HST of $39.00: a) for merchandise for resale. b) for merchandise not for resale, plus $39.00 HST (non-purchase items-office supplies). 3. Describe briefly the steps in recording a payment of an invoice when taking a cash discount, using as the base the cost before taxes: a) for merchandise for resale. b) for merchandise not for resale (Office Supplies)