Leon Cheng is a sole proprietor providing accounting services in the province of British Columbia, where PST is charged at the rate of 7% and GST is at the rate of 5%. Transactions for the business are shown below: June 1 Paid cash to a local courier for the delivery of documents to several clients. The invoice was for $175 plus GST and PST. 5 10 13 Paid $680 cash plus GST and PST to have the office painted. Use the Repairs Expense account. Purchased photocopy paper for $380 from a local stationery store, on account. The store added the appropriate sales taxes to the purchase price. Billed a client for accounting services provided. The fee charged was $5,700 and the appropriate sales taxes were added to the fee billed. 15 Collected $1,008 on account. This included accounting services of $900, GST of $45, and PST of $63. 22 30 30 30 Paid $710 cash plus applicable taxes to Air Canada for an airline ticket to Ottawa to meet with a client. Airfare is subject to both PST and GST. Received invoice from TELUS for telephone service for the month of June. The invoice is for $135 plus GST and PST. Paid the quarterly remittance of GST to the Receiver General. The balances in the accounts were as follows: GST Payable $1,930.50 and GST Recoverable $735.60. Paid the quarterly remittance of PST to the Minister of Revenue for the province of British Columbia. The balance in the PST Payable account was $2,680.