Prepare the journal entry to record the the sale of merchandise in the amount of $1,000 plus HST 13%. A/R Dr 1130 Sales 1000 cr and HST payable 130 cr A/R Dr 1130 Sales 1000 cr and HST payable 130 dr O A/R Dr 1130 Sales 1130 cr Sales 1000 dr and HST payable 130 dr A/R cr 1130