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Ms . Ima began her retail business on March 1 , 2 0 2 1 in Ontario. The quarterly sale of taxable supplies are as

Ms. Ima began her retail business on March 1,2021 in Ontario. The quarterly sale of taxable supplies are as follows: (See picture attached)
On February 18th 2022, Ms. Ima made a large $25,000 sale to a corporate customer. She had $6,000 of sales in 2022 prior to February 18th.
REQUIRED
a) Determine the date that she is required to start collecting HST given the information above.
b) Assume that sales from October to December 2021 was only $6,000. Repeat part a)
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