Sheffield Ltd is a merchant and operates in the province o ontano, where the HST rate is 13% Sheffield uses a perpetual inventory syste Transactions for he s ness r e month a h and April are as Mar. 1 Paid March rent to the landlord for the rental of a warehouse. The lease calls for monthly payments of $6,730 plus 13% HST 3 Sold merchandise on account and shipped merchandise to Marcus Ltd. for $19,560, terms n/30, f..b. shipping point. This merchandise cost Sheffield $14,400. 5 Granted Marcus a sales allowance of $560 (exclusive of taxes) for defective merchandise purchased on March 3. No merchandise was returned. 7 Purchased merchandise for resale on account from Tinney Ltd. at a list price of $2,600, plus applicable tax 12 Apr. 15 30 Purchased a desk for the shipping clerk, and paid by cash. The price of the desk was $710 before applicable tax. Paid the monthly remittance of HST to the Receiver General. Pald the monthly PST remittance to the Treasurer of the province (where applicable)