Sweet Acacia Limited is a merchant operating in the province of Alberta, where PST is not applicable. Sweet Acacia uses a perpetual inventory system and the earnings approach to revenue recognition. Transactions for the business are shown below: May 1 3 Paid May rent to the landlord for the rental of a warehouse. The lease calls for monthly payments of $6,300 plus 5% GST. Sold merchandise on account and shipped merchandise to Marvin Ltd. for $31,500, plus applicable sales taxes, terms n/30, FOB shipping point. This merchandise cost Sweet Acacia $15,000. Granted Marvin Ltd. a sales allowance of $600 for defective merchandise purchased on May 3. No merchandise was returned. The merchandise had cost $400. 7 Purchased on account from Macphee Ltd. merchandise for resale for $20,000, plus applicable tax. 12 12 31 Made a cash purchase at Home Depot of a desk for the shipping clerk. The price of the desk was $700 before applicable taxes. Paid the quarterly remittance of GST to the Receiver General. The balances in the accounts were as follows: GST Payable $7,540 and GST Recoverable $1.901. Prepare the journal entries to record these transactions on the books of Sweet Acacia. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)