Marigold Bikes Ltd$.$ reports pre$-$tax cash sales of $$5,500$ on October $1.($a$)$ Record the sales assuming they are subject to $13\%$ HST$.($b$)$Record the sales assuming they are subject to $5\%$ GST and $9\mathrm{.}975\%$ QST$.($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 $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.$g$.5,275.)$No$.$ Date Account Titles$($a$)$ Oct. $1$DebitCredit$($b$)$Oct$.1$