Please do it in excel, thank you

Question #1 (20 marks) A Kai Inc., an HST registrant, began operations on February 1, 2021. In February, Kai purchased $300,000 of equipment and $75,000 of inventory. During February, Kai also sold 50% of its inventory for $112,500. As Kai Inc is an Ontario company, all purchases and sales were subject to 13% HST. Kai uses a perpetual inventory costing system. Required: i. How much HST is owed/owing (refund) for February? ii. Prepare the journal entries to record the February transactions. B For the pay period ending February 26, 2021, Alpha Co.'s employees had total gross pay of $256,667. Personal income tax was deducted at 23% of gross pay. In 2021, CPP contributions are 5.45% for both employee and Alpha. The 2021 El contribution rate for employees is 1.58% while Alpha must contribute 1.4 times the employee amount. 100% of employee earnings are subject to both CPP and El Employees' contributions to Alpha's group RRSP plan $6,417 were also deducted. Alpha contributes an additional 50% of the amount contributed by employees to the group RRSP. ABC paid the employees their net pay on February 26. All other remittances will be made in March. Required: Prepare the journal entry(ies) on Feb 26 to record Alpha's payroll