Review the invoices below paying attention to the address and taxes charged:

ABC LIMITED 99 WESTON ROAD, TORONTO, M1Y 1M1
INVOICE TO: XYZ Limited, 898 Yonge Street, Toronto Ontario
		Inv Number: 0001	JANUARY 1, 2017
DESCRIPTION	QUANTITY	PRICE	AMOUNT
Widgets	4	$10,000	$40,000
		SUB-TOTAL	$40,000
		GST-Federal component @5%	$2,000
		GST-Provincial component @8%	$3,200
		TOTAL	$45,200
BUSINESS NUMBER: BN 6266931878RT0001

XYZ LIMITED 898 YONGE STREET, TORONTO, M5Y 1M5
INVOICE TO: DEF Limited, 180 Steeles Avenue W, Toronto Ontario
		Inv Number: 0101	JANUARY 5, 2017
DESCRIPTION	QUANTITY	PRICE	AMOUNT
Widgets	4	$12,000	$48,000
		SUB-TOTAL	$48,000
		GST-Federal component @5%	$2,400
		GSTProvincial component @8%	$3,840
		TOTAL	$54,240
BUSINESS NUMBER: BN 6256831878RT0001

DEF LIMITED 898 YONGE STREET, TORONTO, M5Y 1M5
INVOICE TO: Joe Nobody, Toronto Ontario
		Inv Number: 0101	JANUARY 10, 2017
DESCRIPTION	QUANTITY	PRICE	AMOUNT
Widgets	4	$15,000	$60,000
		SUB-TOTAL	$60,000
		GST-Federal component @5%	$3,000
		GSTProvincial component @8%	$4,800
		TOTAL	$67,800
BUSINESS NUMBER: BN 6266831878RT0001

Assuming that registrants ABC, XYZ and DEF had only the transactions shown on the invoices above for the month of January 2017, prepare their monthly GST/HST returns in the format below entering the numbers that correspond to a,b,c,d,e,f,g,h,i,j,k and l on a worksheet (offline).

GST/HST RETURNS FOR THE MONTH OF JANUARY 2017

	ABC	XYZ	DEF
Sales	a (1 mark)	e(2 marks)	i(2 marks)
Tax Collected	b (1 mark)	f(2 marks)	j(2 marks)
Input Tax Credit	c(1 mark)	g(2 marks)	k(2 marks)
Net Amount	d (1 mark)	h(2 marks)	l(2 marks)

Now, start entering the numbers that correspond to abcd, efgh, and ijkl;

Enter the number that correspond to (a) in the answer box below: (no decimals and no commas)