Journalize each of the following transactions assuming a perpetual inventory system and PST at $8\%$ along with $5\%$ GST$.$ Note: Any available cash discount is taken only on the sale price before taxes.

Aug. $1$ Purchased $$1,400$ of merchandise for cash.

$2$ Purchased $$6,200$ of merchandise; terms $\frac{3}{10},\frac{n}{30}.$

$5$ Sold merchandise costing $$3,000$ for $$4,600$; terms $\frac{2}{10},\frac{n}{30}.$

$12$ Paid for the merchandise purchased on August $2.$

$15$ collected the amount owing from the customer of August $5.$

$17$ Purchased $$5,400$ of merchandise; terms $\frac{n}{15}.$

$19$ Recorded $$6,400$ of cash sales $($cost of sales $$5,200).$

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

$7$

$8$

$9$

Record the cash purchase.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$Aug $01],[,,,],[,,,],[,,,],[,,,],[,,,]]$