met units 15 and 16 Goods and Services Tax, Harmonized Sales Tax, and Provincial Retail Sales Tax and Bank Cards (cont.) 4. Record the following source documents on page 41 in the journal provided below. GST is 5 percent and PST is 7 percent. (a) Cash Sales Slip 1059 for $54: PST $3.78; GST $2.70: total $60.48. (b) Invoice S-21397 from Horvat's Depot for $525. Merchandise $500, GST $25. terms 2/10, 1/30. (c) Paid invoice described in (b), less 2 percent discount, Cheque 281. (d) Invoice L-4442 from Bennett's Stationery for office supplies, $150 plus PST $10.50 and GST $7.50, terms n/30. (e) Invoice B-8956 issued to J. Bentley for $34.50 plus GST $1.73.PST $2.42. total $38.65. (1) Cheque 219 issued to the provincial treasurer for $2100 in PST collected in July No commission is involved. (g) Cheque 220 issued to the Receiver General for $750 in GST collected in July GST Payable is $1400 and GST Refundable is $650. (h) Visa credit card sales of $800. GST $40. and PST $56 were deposited. (i) Refunded cash to a customer for goods returned. The original sale was $74 plus PST $5.92 and GST $3.70. GENERAL JOURNAL PAGE DATE PARTICULARS PR. DEBIT CREDIT (c) (d) (e) (1) (8) IM Goods and Services Tax, Harmonized Sales Tax, and Provincial Retail Sales Tax and Bank Cards (cont.) GENERAL JOURNAL PAGE DATE PARTICULARS P.R DEBIT CREDIT (h) (i)