Jack Whitcombe and Sons is a consultant engineering firm .The accounts for the firm are as follows . Journalize the following transactions ,using the general journal page below .The rate for HST is 13% . Calculate and add the HST on all sales and purchase transactions .

Transactions Oct. 2 10 12 18 2O 24 3O 31 31 Cash Soles Slip No. 102 to S. Stewart, $102.50 plus taxes. Soles Invoice No. 617 to Jack Morrison, $250.90 plus taxes. Cheque Copy No. 910 to Industrial Suppliers, $500 on account. Cosh Receipt From Jack Mahoney, $322.50 on account. Purchase Invoice From Grand's Stationers, $60.50 for office supplies plus HST of 7.87, total $68.37. Cheque Copy No. 911 to Jack Milthf}, $525 for personal use. Bank Debit Memo $31.90 for bank service charge. Cheque Copy No. 912 to W. Moss, $900 for part-time wages. Cosh Soles Slip No. 103 to J. Beck, $450 plus taxes. Cheque Copy The balances in the HST accounts for the previous period were: HST Recoverable $770 and HST Payable $1820. Cheque 913 was written to the Receiver General for $1050 to clear the accounts for that period