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There are 4 parts to this assignment (A, B, C, and D). Please make sure you complete ALL questions Use Excel reference formulas whenever possible PART A - 39 marks Record the following journal entries (using the GENERAL JOURNAL worksheet tab) for Modern Electronics Company during the month of March 2021 2-Mar Purchased merchandise inventory on account from Gadget Wholesale Inc. for $27,000 plus 13%HST 5-Mar Received hydro bill from Ontario Hydro for $540 plus 13% HST. Payment is due in 30 days 8-Mar Received phone bill from Bell Canada for $325 plus 13%HST. Payment is due in 30 days 15-Mar Invoiced Big Office Co for sales on account, totalling $41,000 plus 13% HST The inventory included in this sale cost $11,000. Modern Electronics Company uses a perpetual inventory system. 19-Mar Cash sales for the day totalled $3,250 plus 13% HST The inventory included in these sales cost $980. Modern Electronics Company uses a perpetual inventory system 21-Mar Received a bill from a local electrician for electical repairs. The invoice is for $450 plus 13% HST, and is due for payment in 30 days 21-Mar Received a bill from a local electrician for electical repairs. The invoice is for $450 plus 13%HST, and is due for payment in 30 days 29-Mar Purchased merchandise inventory on account from Gadget Wholesale Inc. for $14,200 plus 13% HST. 31-Mar Invoices Small Office Co. for sales on account totalling $9,900 plus 13% HST The inventory included in this sales cost $4,000. Modern Electronics Company uses a perpetual inventory systems PART B - 10 marks Post the appropriate journal entries to the HST Recoverable and HST Payable accounts using the General Ledger worksheet tab PART C - 15 marks Modern Electronics company files HST every month. Any payments are due by the end of the month following the reporting period. The company's business number for filing HST is 123456789-RT0001. Using the HST worksheet tab, complete the HST Remittance form for Modern Electronics Company. PART D - 6 marks Prepare the journal entry to record the HST payment or refund. You do not need to post the entry to the General Ledger Modern Electronics \begin{tabular}{cc} \hline Modern Electronics \\ \hline General Journal \\ \hline 2021 \end{tabular} Darcy Systems General Ledger (partial) 2021 HST Return (SAMPLE ONLY) Net tax (subtract line 106 from line 103)