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Pat Schelling began a business called Royal City Engineering. His beginning financial position is shown on the following balance sheet: ROYAL CITY ENGINEERING BALANCE SHEET August 31, 20- Assets Liabilities Bank $2,000 Bank Loan $20,000 Office Supplies 1,450 Equipment 14,732 Owner's Equity Automobile 28,957 P. Schelling, Capital 27,139 Total Assets $47,139 Total Liabilities and Equity $47,139 A. Journalize the opening entry and post it in the accounts. B. Journalize and post the transactions for September given below. In working out the accounting entries, assume that 1) for the purposes of this exercise, the business pays GST of 5% on all its purchases 2) the business charges GST & PST (7%) on all sales