Question	Tamia Allen is the owner and operator of TA Cultural Expressions. She works as a woodworker, creating specialty pieces and wooden serving boards for both personal and commercial use. The accounts for her business are as follows:
50 Marks
	Bank	T. Allen, Capital
	A/R - various debtors	T. Allen, Drawings
	Wood Supplies	Fees Revenue
	Equipment	Car Expense
	Automobile	Utilities Expense
	A/P - various creditors	Miscellaneous Expense
	HST Payable	Rent Expense
	HST Recoverable	Telephone Expense
	Journalize the following transactions in the general journal on the right using the name of the sales invoice as your indicator. Calculate and add the HST whenever needed. The rate of HST is 13%. Make Sure you add a description
	TRANSACTIONS
March, 2020
3	Sales Invoice
	No. 192, to Forest Distributors, $175.00 plus HST.
4	Sales Invoice
	No. 193, to New Horizon Co., $300.00 plus HST.
4	Cheque Copy
	No. 316, to Ajax Garage for the cash payment for repairs to the business automobile, $515.00 plus HST.
6	Cheque Copy
	No. 317 to Durham County Hydro for cash payment of the monthly hydro bill, $465.00 plus HST.
10	Purchase Invoice
	From Forestry Supplies and Equipment, No. 1401, for one large wooden carving table (Supply - asset), $675.00 plus HST.
10	Cheque Copy
	No. 318, to Tommy's Hardware Supply for the cash payment for supplies, $285.00 plus HST.
13	Cheque Copy
	No. 319, to the owner for her personal use, $1350.00.
14	Sales Invoice
	No. 194, to Display Design Company, $255.00 plus HST.
14	Cash Receipt
	Remittance Slip No. 355, from Victoria Snelling on account, $150.00.
17	Cheque Copy
	No. 320, to Forestry Supplies and Equipment, for full payment of the purchase made on March 10.
19	Sales Invoice
	No. 195, to Scoville Sales, $235.00 plus HST.
20	Cheque Copy
	No. 321, to Florida Properties, for the office rent for the month, $1675.00 plus tax.
23	Purchase Invoice
	From Longsted Limited, No 634, for sanding and carving equipment (Equipment), $215.00 plus HST.
25	Bank Confirmation Number
	No. 56255 to Durham County Telephone, for electronic payment of the monthly telephone bill, $128.50 plus HST.
27	Purchase Invoice
	No. 3375, from Roody's Body Shop, for repairs to the business automobile after an accident, $2471.40 plus HST.
31	Cash Receipt
	Remittance Slip 356, from New Horizon Co., on account, $300.00.