Sunland Bikes Ltd$.$ reports cash sales of $$5,700$ on October $1.($a$)$ Record the sales assuming they are subject to $13\%$ HST$.($b$)$ Record the sales assuming they are subject to $5\%$ GST and $9\mathrm{.}975\%$ QST$.($Credit account titles are automaticaliy indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round answers to $0$ decimal places, eg$.5,275.)$

No$.$ Date Account Titles and Explanation

Debit

Credit

$($a$)$ Oct. $1$

$($b$)$ Oct. $1$