Lomas Ltd$.,$ a retail store that sells computers in Ontario, incurred the following expenses during the year $2022$:

$1)$ Paid $$7,000$ to a defined contribution registered pension plan

$2)$ Increased warranty expense reserve by $$16,000.$

$3)$ Paid repair expenses of $$12,000$ associated with repairs under warranty.

$4)$ Recorded $$30,000$ of amortization expense

$5)$ Paid $$2,500$ of landscaping costs relating to their store building

$6)$ Paid $$6,300$ of interest on bank loan

$7)$ Paid $$20,000$ of legal fees relating to share issuance

$8)$ Paid $$2,200$ of golf club membership fees

$9)$ Purchased a $$50,000$ passenger vehicle, which will be used by the company$$s salespeople for promotional purposes.

$10)$ Made a $$3,000$ donation to United Way

$11)$ Incurred $$3,400$ of expenses related to the amortization of bond discounts

$12)$ Purchased $$300,000$ of inventory. $$235,000$ of this cost was expensed as Cost of Goods Sold, and the remaining $$65,000$ is still in their inventory at end of year.

Their income includes the following:

$1)$ Sales revenue of $$800,000.$ Of this revenue, $$200,000$ was earned from computers delivered to customers in Alberta, and $$100,000$ was earned from computers shipped to customers located in the United States.

$2)$ Dividends of $$1,700$

$3)$ Amount received from insurance company with respect to property damage $-$ $$26,800$

REQUIRED

For each of the above items, comment on the appropriate GST$/$HST treatment.