Modern Electronics Company purchases merchandise inventory from several suppliers. On April $1,2023,$ Modern Electronics purchased from Speedy Supplies $$100,000$ of inventory on account. On May $15,2023,$ Modern Electronics sold inventory to a Jones Apartment Complex for $$90,000$ cash, which included $$70,000$ COGS for the inventory. On June $15,2023$ Modern Electronics remitted the applicable PST and GST or HST$.$ Use the PST$,$ GST$,$ and HST rates in Exhibit $10\mathrm{.}6.$

Required:

Journalize Modern Electronics Company transactions on April $1,2023,$ May $15,2023,$ and June $15,2023,$ including applicable PST and GST or HST assuming it is located in:

Ontario

British Columbia

Alberta

Part a$.$ Modern Electronics is located in Ontario

Part b$.$ Modern Electronics is located in British Columbia

Part c$.$ Modern Electronics is located in Alberta