On March 30, Francine's Bakery purchased $1,000, plus 13%HST, of merchandise on account from Smithers Company. The goods were shipped F.O.B. shipping point. The freight charge of $80 (includes HST) was paid by Smithers Company and added to the invoice. The amount to record in the Inventory account is C13 On March 30, Francine's Bakery purchased $1,000, plus 13%HST, of merchandise on account from Smithers Company. The goods were shipped F.O.B. shipping point. The freight charge of $80 (includes HST) was paid by Smithers Company and added to the invoice. The amount to record in the Inventory account is C13