Toy Retailer operates in a province where HST 11% is charged on all goods and services. During October 2020, it had the following transactions.

Oct 12	Sold inventory to a customer for $1,300 plus HST for cash. The inventory costs $715.
Oct 15	Sold inventory to a customer for $6,200 plus HST on account. The inventory costs $2,800.

Record the transactions for October 2020. The company uses a perpetual inventory system.