Record General Journal entries for the following transactions related to freight and duty and brokerage charges. Provide a suitable explanation for each transaction. All payments are made by cheque, beginning with #101. Use THE sales tax options: (1) 15% HST

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).

Record the transactions in the General Journal.

Paid duty, brokerage, and HST on USA order; chq #101. 6 Transport charges on USA order; chq #102. 12 Bought packaging equip from USA; inv #83647; terms n/45. 17 Paid brokerage \& HST on packaging equipment; chq #103. 20 Paid shipping on packaging equipment; chq #104