Phone Retailer operates in a province where HST 12% is charged on all goods and services. During September 2020, it had the following transactions. Sep 12 Sold inventory to a customer for $2,800 plus HST for cash. The inventory costs $1,540. Sep 15 Sold inventory to a customer for $5,700 plus HST on account. The inventory costs $2,800 Record the transactions for September 2020. The company uses a perpetual inventory system Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole dollar For transactions that have more than one debit or more than one credit, enter the accounts in alphabetical order Debit Credit Date Account Title and Explanation [Sep 12 I . 4 To record cash sale . 1 4 To record cash sale Sep 12 . To record COGS for the above sale Sep 15 : To record sale on account + sep 15 To record COGS for the above sale