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Journalize each of the following transactions assuming a perpetual inventory system and PST at 8% along with 5% GST. Note: Any available cash discount is taken only on the sale price before taxes. Aug. 1 Purchased $2,000 of merchandise for cash. 2 Purchased $6,800 of merchandise; terms 2/10,n/30. 5 Sold merchandise costing $3,600 for $5,200; terms 1/10,n/30. 12 Paid for the merchandise purchased on August 2 . 15 Collected the amount owing from the customer of August 5. 17 Purchased $6,000 of merchandise; terms n/15. 19 Recorded $7,000 of cash sales (cost of sales $5,800 ). Journal entry worksheet 234 Record the cash purchase. Note: Enter debits before credits