Please provide explanation

QS 10-4 Accounting for sales tax payable LLO2 Suppose Mink Makeup sells $5,600 of makeup (merchandise with a cost of $4,800) for cash on September 30. The sales tax law requires Mink to collect 13% harmonized sales tax on every dollar of merchandise sold. Record Mink's entries for the $5,600 sale and applicable sales tax (assume a perpetual inventory system). QS 10-5 Sales tax payable LLO2 Hinton Designers, located in Quebec, provided $7,300 of services on credit to a client on May 7, 2020. Record Hinton's entry, including the appropriate GST and PST. (Hint: Refer to " Exhibit 10.6 for PST rates.) QS 10-6 Sales tax payable ' LO2 Page 727 On September 3, 2020, Reynolds Retailers, operating out of Nunavut, sold $14,700 of goods for cash with a cost of $12,380. Record Reynolds's entries, including all appropriate sales taxes