On February 28, 2020, the balance in the HST Charged on Sales account was 560, and the balance in the HST Paid on Purchases account was 340. Williams Consultant Services (WCS) had a number of activities in March. Journalize each of the following events and complete the ledger

• On March 3rd, the business performed services for a customer for cash. The value of the services was $500 plus $65 HST.
• On March 5th, the business performed services for Jim Smith, on account, worth $980 plus $127.40 HST.
• On March 10th, Williams Consultant Services purchased some supplies worth $230 plus $29.90 HST. They paid by cheque.
• On March 12th, the WCS sent back some of the supplies with a value of $125, purchased two days earlier because they were not as ordered. They received a cash refund of both the value of the goods and the HST.
• On March 20th, WCS performed services for Samuel Gold, worth $350 plus $45.50 HST. They sent him a bill.
• On March 25th, Jim Smith paid $300 on account.
• On March 31st, the WCS cleared the HST accounts.

You will need to post the above HST entries to the appropriate accounts in order to find out what the balances were as of March.