Record General Journal entries for the following transactions related to purchases, transportation charges, and duty and brokerage. Include a suitable explanation for each transaction to keep track of invoices and cheques. Use one of these sales tax rates: (1) 13% HST or (2) 5% GST. 20Sept. 1 Bought merchandise from Bright Co., $2,620 plus tax, on Invoice #292, terms n/30. 2 Sold merchandise to John Cabot, $240.10 plus tax; Invoice #66, terms n/30. 2 Paid Apex Carriers for transportation charges on goods received from Bright Co., $61 plus tax. Issued Cheque #73. 3 Issued cheque for $43 plus tax to Fast Courier Service for delivering merchandise to John Cabot. 4 Bought new furniture and display fixtures for store from J. Sparling Ltd. Paid by cheque, $1,459 plus tax. (Store Furniture) 4 Issued cheque to ABC Truckers, $182.40 plus tax, for delivering store furniture and fixtures to the store. 6 Bought merchandise, $960, from Fielding Co. of Fargo, North Dakota, U.S.A. Import broker billed an additional $125 for the brokerage fee plus GST/HST on the imported goods and on the broker's fee. Since separate cheques are issued, record these as separate entries. (All amounts here are expressed in Canadian funds.) 9 Bought office supplies from Royal Stationery Co., $94 plus tax, Invoice #B273, terms n/30. 11 The office supplies bought from Royal Stationery were delivered today by Fast Courier Service. Paid shipping charges of $32 plus tax, by cheque. 13 Bought special equipment for the office, $15,025 from the Better Systems Co. of Detroit, Michigan, U.S.A. Also paid RK Importers for brokerage fees, $350, freight charges, $148, and GST/HST on equipment, brokerage, and freight. (Reminder: The Duty & Brokerage account is used to record import duties and brokerage fees on merchandise only.) All amounts here are quoted in Canadian funds. Issued separate payments for these items.

                             

Date	Accounts & Description	Debit	Credit
2024
Sep 1	Purchases	2,620.00
	HST-ITC	340.60
	A/P Bright Co.		2,960.60
	Inv #292; terms n/30.