Sunnyside Solar Consultants provided $184,000 of consulting services to Delton Developments on April 14, 2017, on account. Use the PST rates in Exhibit 10.6. PST means The Provincial Sales Tax (PST) Required: Journalize Sunnysides April 14 transaction including applicable PST and GST or HST assuming it is located in: a. Nova Scotia. b. British Columbia. c. Prince Edward Island. d. Alberta

1

Record the consulting fees earned assuming that Delton Developments is located in Nova Scotia.

2

Record the consulting fees earned assuming that Delton Developments is located in British Columbia.

3

Record the consulting fees earned assuming that Delton Developments is located in Prince Edward Island.

4

Record the consulting fees earned assuming that Delton Developments is located in Alberta.

PST Rate GST Rate HST Rate* Regions with GST Only Alberta Northwest Territories Nunavut Yukon 5% 5% 5% 5% Regions with GST and PST British Columbia Manitoba Quebec Saskatchewan 7% 8% q.q75% 5% 5% 5% 5% 5% Regions with HST New Brunswick Newfoundland and Labrador** Nova Scotia Ontario Prince Edward Island 13% 15% 15% 13% 14% A Harmonized Sales Tax (HST) is applied in place of PST and GST. HST is the combination of the PST with the GST for a total sales tax. For example, for both New Brunswick and Ontario the ST rate of 8% is combined with the GST of 5%, resulting in an overall HST of 13% *The Newfoundland 2015 budget announced that the rate increases from 13% to 15%, effective January 1, 2016