Payable Dr., Purchases Dr., HST-ITC Dr., General Ledger Dr., Bank Cr., and Cheque No. (The first cheque to be issued will be #111. Number all cheques sequentially.) Add 15% HST as indicated. 20- Nov. 1 Paid rent for November, $700 plus HST. Cheque #111. 3 Paid for one-year insurance policy on stock, $325 (tax exempt). 4 Bought merchandise, $115 plus HST. 5 Paid $300 to D. Buchanan for Invoice #72 dated October 8. 8 Paid $441 to Tracy Onysko for Invoice #39. 10 Bought merchandise from Litz Bros., $301 plus HST. 11 Paid the October telephone bill, $179 plus HST. 17 Bought letterhead and other stationery for general office use, $124.50 plus HST. 20 Paid Pony Courier for delivering merchandise to customer, $45 plus HST. 23 Paid $390 to Donald Plantje on account, Invoice #447. 27 Paid water bill, $65 (tax exempt). 2. Total, balance, and rule the journal. (No posting is required.)