Swifty Limited conducts all of its business in a province with HST of 13%. Prepare the summary journal entry to record Swifty's sales for the month of July, during which customers purchased $44,800, before tax, of goods on account, and a journal entry for the cash purchase of furniture with a selling price of $2,600, before tax, for use in the office. (Credit account titles are automatically indented when the amount is entered. Do not indent manually, List all debit entries before credit entries. If no entry is required, select "No Entry" for the accotnt titles and enter 0 for the amounts. Round answers to 2 decimal places, es. 52.75