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Sawyer Petersen began a small seasonal business in Prince Edward Island on July 1st, 2020. The operations began slowly during the off-season, prior to large

Sawyer Petersen began a small seasonal business in Prince Edward Island on July 1st, 2020. The operations began slowly during the off-season, prior to large sales between October and March. Sawyer's sales of taxable supplies per quarter for the first fifteen months are provided below:

Quarter Sales in Quarter
July September, 2019 $ 2,000
October December, 2019 $12,000
January March, 2020 $20,000
April June, 2020 $ 8,000
July September, 2020 $ 1,000

Required: A. Prepare a third column for the table above for the company's cumulative sales. B. Determine when Sawyer lost the small supplier status. C. Determine when Sawyer was required to become an HST registrant. D. Determine the date that Sawyer was required to start collecting HST. Round all amounts to zero decimal places.

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