The Dairy Co. had the following transactions involving the sale of merchandise. You are to prepare the necessary general journal entries. All sales are subject to a 13% HST. 37) April 13 Sold merchandise priced at $400 to Jan Ellsworth on account. The cost of goods was $300. Electronic Accessories Co. had the following transactions involving the sale of merchandise. You are to prepare the necessary general journal entries. All sales are subject to HST at 13% and have 2/10, n/30 discount terms. 38) December 2 Sold merchandise priced at $85 to Cathy Norton on account. The cost of goods was $60. 39) December 4 Sold merchandise priced at $105 to a cash customer. The cost of goods was $79.