Journal entryChart of Accounts

$\backslash$table$[[100,$Cash$],[105,$Accounts Receivable $($All$)],[110,$Supplies$],[115,$Furniture and Equipment$],[200,$Accounts Payable $($All$)],[205,$Bank Loan$],[210,$HST Payable$],[215,$HST Recoverable$],[300,$K$.$ Goldberg, Capital$],[305,$K$.$ Goldberg, Drawings$],[400,$Fees Earned$],[500,$Utilities Expense$],[505,$Bank Charges$],[510,$Rent Expense$]]$Transactions

March $1$ Cheque #$30,$ paid monthly rent of $$900$

March $2$ Purchase Invoice #$100,$ bought hair salon supplies on account from Johnson's for $$340$ plus HST

Sales Invoice #$60,$ M$.$ Swatakzy, performed a haircut for M$.$ Swatazky on account for $$35$ plus HST

March $3$ Bank Debit Memo from the bank for service charges of $$35$

Cheque #$31,$ paid Samson Beauty Supplies $$113$ on account

March $4$$$400$ monthly automatic payment on the bank loan is transferred from the bank account

March $5$ The owner withdrew $$700$ worth of the business furniture and took it home for his personal use

Purchase Invoice #$100$ from Union Energy for natural gas on account $$170$ plus HST

March $6$ Owner deposited $$400$ in business bank account from personal funds $($additional investment in the business$)$

March $7$ Filed HST return to government for the month of February. Enclosed Cheque #$32$ for the remittance. $($HST Payable Balance $$1306\mathrm{.}50)($HST Recoverable Balance $$644\mathrm{.}34)$Chart of Accounts

$100$ Cash

$105$ Accounts Receivable $($All$)$

$110$ Supplies

$115$ Furniture and Equipment

$200$ Accounts Payable $($All$)$

$205$ Bank Loan

$210$ HST Payable

$215$ HST Recoverable

$300$ K$.$ Goldberg, Capital

$305$ K$.$ Goldberg, Drawings

$400$ Fees Earned

$500$ Utilities Expense

$505$ Bank Charges

$510$ Rent ExpenseChart of Accounts

$100$ Cash

$105$ Accounts Receivable $($All$)$

$110$ Supplies

$115$ Furniture and Equipment

$200$ Accounts Payable $($All$)$

$205$ Bank Loan

$210$ HST Payable

$215$ HST Recoverable

$300$ K$.$ Goldberg, Capital

$305$ K$.$ Goldberg, Drawings

$400$ Fees Earned

$500$ Utilities Expense

$505$ Bank Charges

$510$ Rent Expense