P13-1C. In September, the following transactions occurred for Malorie Equipment Supply of Regina. (The Excel templates in MyLab Accounting have balances as of September 1 for certain general ledger and accounts receivable ledger accounts.) Cost of inventory is calculated at 75% of sales. 2023 Sept. 2 Sold merchandise to Ray Fortuna on account, $9,500, invoice No. 703 , plus 5% PST. 5 Sold merchandise to Wilma Jorge on account, $3, 000 , invoice No. 704, plus 5\% PST. 8 Sold merchandise to Cassie Ho on account, $15,800, invoice No. 705, plus 5\% PST. 9. Issued credit memorandum No. 14 to Ray Fortuna for $1,200 for defective merchandise returned from September 2 transaction. (Be careful to record the reduction in PST payable as well.) Inventory was not returned. P13-1C. In September, the following transactions occurred for Malorie Equipment Supply of Regina. (The Excel templates in MyLab Accounting have balances as of September 1 for certain general ledger and accounts receivable ledger accounts.) Cost of inventory is calculated at 75% of sales. 2023 Sept. 2 Sold merchandise to Ray Fortuna on account, $9,500, invoice No. 703 , plus 5% PST. 5 Sold merchandise to Wilma Jorge on account, $3, 000 , invoice No. 704, plus 5\% PST. 8 Sold merchandise to Cassie Ho on account, $15,800, invoice No. 705, plus 5\% PST. 9. Issued credit memorandum No. 14 to Ray Fortuna for $1,200 for defective merchandise returned from September 2 transaction. (Be careful to record the reduction in PST payable as well.) Inventory was not returned