Prepare general journal entries to record the following transactions of Ibis Sales Company(including GST and QST):

GST (Goods and services tax ) 5%.

QST (Qubec sales tax) 9.975%

Sept. 2 purchased merchandise priced at $4,700 on account, terms 1/15, n/30

3 purchased a new computer for office use on account for $10,000

3 sold merchandise on account: terms 2/10, 1/30, n/60; $2,900

4 paid $225 cash for freight charges on the shipment of merchandise purchased on September 2

10 purchased merchandise on account: terms 2/15, n/30; $2,600

12 received a $400 credit memorandum for merchandise purchased on Sept. 10

19 Sold merchandise on account: terms 2/10, n/30; $2,460

22 issued a $335 credit memorandum to a customer who had returned a portion of the merchandise on sept. 19

25 paid for the merchandise purchased on Sept. 10

29 the customer who purchased merchandise on Sept. 3 paid

29 received payment for the merchandise sold on sept. 19

Oct. 1 paid for the merchandise purchased on Sept. 2