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 13 Billed a client for accounting services provided. The fee charged was $4,700 and the appropriate sales taxes were added to the fee billed.

June 15 Collected $896 on account. This included accounting services of $800, GST of $40, and PST of $56.