Q.2) T.J. Wilson, an engineering consultant, owns a consulting business called Wilson Engineering. The business has set up the following chart of accounts:

101 Bank

301 T.J. Wilson, Capital

110 A/RM. Armota

302 T.J. Wilson, Drawings

111 A/RF. Morsi

401 Fees Earned

120 Supplies

505 Bank Charges

125 Equipment

510 Car Expense

130 Automobile

515 Miscellaneous Expense

210 A/PEustace Bros.

520 Rent Expense

211 A/PRegal Inc.

530 Wages Expense

For the month of March 2020 record the following transactions in the appropriate general journal. There is no HST on these transactions -

Transactions March 1 - Memo from owner saying that T.J. Wilson invested $10,000 cash and an automobile worth $5,000 in the business.

4 - Issued cheque #501 for $465 to Royalty Trust Co. in payment of the rent for March.

7 - Memo from owner indicating that she took $200 cash for personal use.

7 - Purchase Invoice #101 for $900 from Eustace Bros. for office supplies purchased on account.

10 - Cash Receipts slip #202, for $550 from M. Armota for partial payment on account

12 - Sales Invoice #2030 issued to F. Morsi for services performed, $5,000.

14 - Cheque copy #505 for $400 to pay the office secretary's weekly wage.

15 - Purchase Invoice #6200 for the purchase of a new computer for $2,000 from Regal Inc. $100 was paid as a deposit in cash and the remainder is due within 30 days.

16 - Cash Sales Slip #203 for $250 from C. Fuda to pay for services performed.

30 - Bank Debit memo received for $150 for March service charges

Q.3) Pick 4 of the transactions from question 2 where HST of 13% would be applicable and enter the journal entries to record them including HST below. You do not need to enter a description.