The Accounts Receivable (AR) ending Balances December 31, 2019:

a) Rain Gear, $5,900; b) Nordstrom, $13,590; c) The Bay, $10,770; d) MEC, $0;

The Accounts Payable (AP) ending Balances December 31, 2019:

a) Solly Supply, $5,600; b) BestBuy, $7,200; c) Suncrest Supply, $0; d) Beaver Corp, $0;

The Inventory Ledger information is as follows:

Item	Unit	Suggested Sales Price	Quantity	Cost
A001	Each	$75.00	210	$25.00
A002	Each	59.00	1,400	15.00
A003	Each	39.00	5,058	12.50

The following is a list of the transactions for January 2020. All entries must be dated with the correct date and document numbers.

a) Issued invoice no. 504 for sale on account to The Bay of 275 units of inventory code #A003 with a total retail value $10,725 plus GST(5%) & PST(7%) (COGS $3,437.50).

The required is to journalise a