Kingbird Industries has a December 31 year-end and operates in the province of Ontario where it is subject to 13% HST. Kingbird made sales on account of $123,000 (excluding taxes) and pays taxes to the Receiver General for Canada at the end of its fiscal year. Prepare the entries to record the sales and the payment of any HST owing to the government. Ignore any cost of goods sold entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To record sales on account) (To record remittance)