The Transactions for June,

June $2-10$ large frame backcountry packs were sold to East Robson Inc. for $$10,000+$ GST $+$ PST; on credit; Invoice No$.1001$

June $3-$ Bought and received glacier ice picks to be resold in store, from Everest Company; invoice cost of $$15,000+$ GST; sold on credit terms; Purchase Order No$.5001$; No PST charged since the manager provided the provincial vendor number to the supplier $($this exempts GOT from collecting and remitting PST from merchandising items bought and then reworked and sold to another business$).$

June $4-$ Sold food items for backcountry camping to West Rupert Co$.$ for $$5,000+$ GST $+$ PST; on credit terms; Invoice No$.1002$

June $5-$ Received gear from Katmandu Ltd$.$ at an invoice cost of $$3,000+$ GST on credit; Purchase Order No$.5002.$

June $6-$ Sold skiing equipment for cash to Tabor Equipment for $$7,000+$ GST $+$ PST$.$

June $7-$ Received merchandise from Colton Manufacturing Company at a cost of $$2,000+$ GST; paid cash. $10\%$ discount received to GOT when shipment is received.

June $8-$ Purchased a capital asset $($store equipment$)$ at a cost of $$30,000+$ GST $+$ PST; gave a $90-$day, $6$ percent, interest$-$bearing note payable for the purchase price; assume date was June $1$ for interest and depreciation calculations $($at adjustments stage$).$

June $9-$ Sold a tract of land for $$10,000+$ GST which previously was used by the company; collected cash.

June $10-$ Collected the account receivable from West Rupert Co$.$; Invoice No$.1002.10\%$ discount received.

June $11-$ Paid $$1,200$ for a one$-$year insurance policy on property, plant and equipment starting June $1.$

June $11-$ Obtained a $$20,000$ bank loan; signed a one$-$year, $7$ percent, interest$-$bearing bank loan agreement. Assume date was June $1$ for interest calculation in adjustments stage.

June $12-$ Paid the account payable to Katmandu Ltd$.$ within the discount period. Purchase Order No$.5002$; received a $10\%$ discount when paid.

June $13-$ Paid monthly rent to landlord of $$8,000+$ GST$.$

June $14-$ Sold merchandise for cash, $$40,000+$ GST $+$ PST$.$

June $15-$ Purchased keychain merchandise from Logan Ltd$.$ for cash, $$14,000+$ GST; INV $10021.$

June $15-$ Paid May $31$st source deductions to the Canada Revenue Agency $($CRA$)$ for employee CPP$,$ EI$,$ Tax withheld. Payable to the Receiver General in May FS note.

June $16-$ Sold snowboards on credit to Purdon Co$.$ for $$30,000+$ GST $+$ PST; Invoice No$.1003$

June $17-$ Received clothing merchandise on credit from Mountain Co$-$Op at an invoice cost of $$8,000+$ GST; Purchase Order No$.5003.$

June $18-$ Collected the account receivable from East Robson Inc. Invoice No$.1001.$

June $19-$ Paid the account payable to Everest Company. Purchase Order No$.5001.$

June $20-$ Returned merchandise purchased on account from Logan Ltd$.$; amount $$4,000+$ GST invoice $10021.$

June $21-$ Received dividend revenue of $$2,000$ from the held$-$for$-$trading, Google share investments bought.

June $25-$ Paid May $31$st PST payable to the Minister of Finance.

June $29-$ Purchased $500$ held$-$for$-$trading shares of Ocean Electronics Inc. at $$20$ per share.

June $30-$ Paid May $31$st GST payable to the Receiver General of Canada.

June $30-$ Paid monthly salaries: gross earnings $$7,000$ less; CPP $$350$; EI $$200$; Income taxes $$1,000.$ Remember to include employer portions of CPP and EI and $$70$ for Worksafe BC premiums as well. Journalize these transactions