Record entries in the General Journal to write off and recover these overdue sales invoices. Use one of the following tax rates: (i) 5% GST only; (ii) 13% HST; or (iii) 5% GST and 7% PST. Jan. 21 Sales Invoice #2673 to Pathfinder Company for $650 plus tax(es) is now considered uncollectible and is to be written off. Feb. 17 Sales Invoice #2245 to Yancy Little Co. for $325 plus tax(es) is now considered uncollectible and is to be written off. Mar. 9 Sales Invoice #2345 to London Fabrics for $1,440 plus tax(es) is now considered uncollectible and is to be written off. May 11 Received $200 from Pathfinder on Invoice #2673 previously written off. Jun. 15 Received $150 from Yancy Little Co. on Invoice #2245 previously written off. Jul. 29 Received $500 plus taxes from London Fabrics on Invoice #2345 previously written off