KBC Decorating Co. is located in Paris, Ontario. Most goods and services bought and sold in Ontario are subject to 13% HST. We will assume that a number of errors were recorded in January. For each of the following transactions, record a reversing entry, then record the correct entry based on the new information available. 20Jan. 2 Cheque #1 issued for rent was actually $2,500 plus HST. 2 Cheque #2 for advertising should have been $540 plus HST. 4 Cheque #3 for office supplies should have been $270 plus HST. 4 Cheque #4 for the new phone line should have been $165 plus HST. 5 The purchase of merchandise on the 5th was recorded without HST. Add HST to the values given. 9 Cheque #6 for the paint mixer and colour dispenser should have been $1,620 plus HST. 10 HST was not charged on the sales recorded on the 10th. Add HST to the amounts given. 15 HST was not charged on the sales recorded on the 15th. Add HST to the amounts given. AT MONTH-END Post these entries to the ledger accounts and prepare a trial balance on January 15, 20.