Tool Retailer operates in a city where HST 11% is charged on all goods and services. During May 2020, it had the following transactions. May 12 Sold inventory to a customer for $1,300 plus HST for cash. The inventory costs $715. May 15 Sold inventory to a customer for $4,600 plus HST on account. The inventory costs $2,800. Record the transactions for May 2020. The company uses a perpetual inventory system. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole dollar. For transactions that have more than one debit or more than one credit enter the accounts in alphabetical order. Date Account Title and Explanation Debit Credit May 12 . To record cash sale May 12 . To record COGS for the above sale May 15 . . To record sale on account May 15 To record COGS for the above sale