The HST/GST return is due on March 31, 2019 for reporting period Dec.1, 2018 to Feb. 28, 2019.

Required: Round all answers to the nearest DOLLAR. COMPLETE and HAND IN the ATTACHED WORKSHEETS

Prepare the journal entries to record the payment/refund of GST/HST (see attachment 2)

Sales information: Invoice amount Includes all applicable taxes, unless otherwise stated. Assume customers are in Ontario unless otherwise noted.

Invoice Date Invoice # Customer Name Invoice Amount

Dec. 4, 2018 11100 Stephen Conway Ski Lessons $ 1,130

Dec. 6, 2018 11200 Michigan University Ski Team (USA) 3,300

Dec.19,2018 11300 Mississauga Community Centre--Clothing, net of 10% volume discount 2,260

Jan. 2, 2019 11400 High Park Ski Clubskis 3,390

Jan. 8, 2019 11500 North Toronto Ski Club - lessons 2,260

Jan. 13, 2019 11600 Haliburton WAWA tribe (Aboriginal)snow shoes

Delivered to reservation 5,300

Jan. 20, 2019 11700 University of Ottawaski trip 6,780

Jan. 27, 2019 - Recovery of Bad debt--Retail sale to local customer 791

Feb. 2, 2019 11800 YWCA in Waterloohelmets, ski boots 3,955

Feb. 10, 2019 11900 Sale to Neiman Markup in New York, USA 8,900

Feb. 15/19 Bad debtretail customer sale 452

Purchase information: Invoice amount Includes all applicable taxes, unless otherwise stated. Assume customers are in Ontario unless otherwise noted.

Invoice Date Purchase Description Invoice Amount

Dec. 10, 2018 Advertising 1,356.00

Dec. 19, 2018 Courier charge for delivery 135.60

Jan. 5, 2019 Purchase various inventory 20,340.00

Jan. 21, 2019 Purchase of packaging equipment from a local supplier 6,554.00

Jan. 30 , 2019 Insurance policy for fire and theft 1,700.00

Feb.2, 2019 Business Entertainmentclient event (not employee reimbursement) 3,616.00

Feb.5, 2019 Birthday present to presidents daughter 840.00

Feb.8, 2019 Reimbursement to employee (using Method 1) for expenses used 560.00

100% in the companys commercial activities - inclusive of taxes

Feb.16, 2019 Purchase of goods (for re-sale), from Denver Colorado, USA 1,380.00

(Assessed Canadian Equivalent is= $1,600)

Additional information--$1,400 HST installment was paid to the CRA for this quarter (Hintline 110)

Requirement C - Journal Entries
Date	Account Name	Debit	Credit