TRANSACTION:

Cheque Copy

No. 666, to the Receiver General paying the Net HST for September, $787.50

MY QUESTION:

What will be the accounts that are affected down below? Also what would be the recording in the general journal?

Chart of Accounts

101 Bank105 Supplies - Golf Course110 Suplies - Office115 Property120 Buildings125 Automotive Equipment130 Maintenance Equipment201 Bank Loan205 A/P - Blair's Automotive210 A/P - Main Supply215 A/P - Pro Equipment220 HST Payable225 HST Recoverable230 Mortgage Payable301 Shirley Ngakien, Capital305 Shirley Ngakien, Drawings401 Revenue - Golf405 Revenue - Food501 Automotive Expense505 Bank Charges Expense510 Maintenance Expense515 Miscellaneous Expense520 Mortgage Interest Expense525 Telephone Expense530 Utilities Expense535 Wages Expense