If the HST Paid on Purchases account balance is more than the HST Charged on Sales balance: Selected answer will be automatically saved. For keyboard navigation, press up/down arrow keys to select an answer. a You have made an error and will need to check previous purchases. b You must wait until the HST Charged on Sales account balance is more that the HST on Purchases before you can issue a cheque. c You will receive a cheque for the difference after you submit the HST report. d You must enter the difference as a purchase and record a cheque