Record general journal entries for the following transactions related to freight and duty and brokerage. HST is calculated at 15%

20Jan.

3-Bought merchandise on account from Kelsey Equipment Company of Dallas, Texas, U.S.A., $7,230 (Canadian funds); Invoice #421, terms n/30.

5-Issued Cheque #101 for duty and brokerage charges on the goods imported from Texas, $583, and for tax(es) on the goods and brokerage fee.

6-Paid Acme Transport for transporting the merchandise from Texas, $370 plus tax(es).

12-Bought special packaging equipment for the warehouse from Quality Packaging Solutions Ltd. of Boston, Massachusetts, U.S.A., $8,200 (Canadian funds); Invoice #83647, terms n/45. (Packaging Equipment)

17-Paid brokerage fees on the packaging equipment imported from Quality Packaging Solutions, $480, plus tax(es) on the equipment and broker's fee.

20-Paid Kwiky Delivery Service for the shipping charges for the new packaging equipment, $291 plus tax(es).