Record each of the following transactions in the appropriate special journal. Be sure each transaction is recorded as a balanced entry. Post immediately any transaction affecting a customer$$s or a supplier$$s account.

$20$Feb$.1$ Paid rent for February, $$2,500$ plus $13\%$ HST$.$ Issued Cheque #$13.($Continue numbering cheques sequentially. All payments will be by cheque unless stated otherwise.$)$

$2$ Paid telephone bill for January service, $$145$ plus HST$.$

$3$ Paid electricity bill for January service, $$160$ plus HST$.$

$4$ Sold paint and supplies to Beavis & Sons, $$375$ plus HST$.$ Terms net $30$ days. Sales Invoice #$1.($This is your first entry in the Sales Journal. Be sure to post immediately to the customer$$s account. This will ensure that the account is up to date.$)$

$4$ Paid heating $($gas$)$ bill for January, $$480$ plus HST$.$

$7$ Bought from Major Office Supplies, on terms n$/30,$ on Invoice #$122$ dated February $5,$ office supplies worth $$240,$ and warehouse supplies worth $$210.$ Add HST$.($This is the first entry in the Purchase Journal. Since this journal does not have special columns for office and warehouse supplies, two lines will be needed in the Other Accounts column. However, only one amount for HST is needed, and only one amount for Accounts Payable is needed.$)$ Be sure to post immediately to this supplier$$s account to keep the account up to date.

$7$ Cash sales this week: paint and supplies, $$2,400,$ and wallpaper, $$800.$ Add HST$.$

$8$ Received Invoice #$87$ dated February $5$ from Reynolds Paper Co$.$ for purchase of wallpaper, $$2,600$ plus HST$.$ Terms are n$/30.$

$10$ Sold on account to Jay$-$Mar Co$.,$ paint and supplies, $$550$ plus HST$.$ Terms n$/30.$ Sales Invoice #$2.($Continue numbering sales invoices sequentially.$)$

$10$ Sold on account to Dayson & Son, wallpaper, $$800$ plus HST$.$ Terms n$/30.$

$12$ Sold on account to S$.$ Miller, paint and supplies, $$300,$ and wallpaper, $$300$; plus HST$.$ Terms n$/30.$

$14$ Cash sales this week: paint and supplies, $$2,200,$ and wallpaper, $$1,200.$ Add HST$.$

$15$ Bought insurance policy on building and contents, $$840($assume this insurance is tax exempt$).$ Paid by cheque. $($Insurance Prepaid$)$

$21$ Cash sales this week: paint and supplies, $$1,600,$ and wallpaper, $$800.$ Add HST$.$

$25$ Bought additional wallpaper from Reynolds Paper on Invoice #$98$ dated February $24,$ terms n$/30$; $$1,000$ plus HST$.$

$28$ Cash sales this week: paint and supplies, $$1,400,$ and wallpaper, $$900.$ Add HST$.$

$28$ Paid for gas and oil for the truck used for occasional deliveries of goods to customers, $$82\mathrm{.}49($including $$9\mathrm{.}49$ HST$).$ Taxes on gasoline vary from province to province; therefore, for the purposes of this case study, HST will be applied as with other purchases of products and services.

AT MONTH$-$END

$1.$Total, balance, and rule the special journals.

$2.$Post all entries from the special journals as discussed in this chapter. Post the journals in this order: Purchase Journal, Sales Journal, Cash Receipts Journal, and Cash Payments Journal. By posting in this order, you may occasionally see the dates of transactions out of sequence. This is normal.

$3.$Finally, prepare a trial balance on February $28,20.$ Be sure to double$-$check that the total of the schedule of Accounts Receivable is equal to the balance in the Accounts Receivable Control account. As well, check to see that the total of the schedule of Accounts Payable is equal to the balance in the Accounts Payable Control account. please i need help in trial balance.