Toy Retailer operates in a province where HST 13% is charged on all goods and services. During September 2020, it had the following transactions. Sep 12 Sold inventory to a customer for $2,400 plus HST for cash. The inventory costs $1,320. Sep 15 Sold inventory to a customer for $4,400 plus HST on account. The inventory costs $2,800 Record the transactions for September 2020. The company uses a perpetual inventory system. Date Account Title and Explanation Debit Credit Sep 12 Sep 12 Sep 15 To record cash sale Sep 15 To record COGS for the above sale To record sale on account 4 To record COGS for the above sale