Travel Trailers is a business owned by Charles Fowler. The business earns its income from the servicing of recreational vehicles. Accounting policies and procedures of the business are as followings:
Travel Trailers applies the rules of HST at a rate of 13%.
Fiscal year end June 30th, 2020.
Chart of accounts for Travel Trailers and Trial Balance at May 31, 2020 is as follows:

Chart of Accounts
Bank 101
Sales 405
Accounts Receivable - B. Fraser 110
Bank Charges and Delivery Expense 515
Accounts Receivable - W. Hoyle 111
Delivery Expense 520
Accounts Receivable - A. Newman 112
Depreciation - Equipment 522
Supplies 120
Depreciation - Truck 523
Prepaid Insurance 125
Insurance Expense 525
Equipment 130
Utilities Expense 530
Accumulated Depreciation - Equipment 131
Misc. Expense 535
Truck 140
Rent Expense 540
Accumulated Depreciation - Truck 141
Supplies Expense 545
Accounts Payable - Double G Industries 201
Telephone Expense 550
Accounts Payable - Maynards Delivery 202
Wages Expense 555
Accounts Payable - National Hardware 203

Bank Loan 205
Income Summary 598
HST Payable 212

HST Recoverable 215

C. Fowler, Capital 305

C. Fowler, Drawings 310

Travel Trailers
Trial Balance
May 31, 2020
		Accounts	Acc. No.	Debits	Credits
1		Bank	101	21,751.75			1
2		Accounts Receivable - B. Fraser	110	402.50			2
3		Accounts Receivable - W. Hoyle	111	86.25			3
4		Accounts Receivable - A. Newman	112	287.50			4
5		Supplies	120	1,151.00			5
6		Prepaid Insurance	125	2,650.00			6
7		Equipment	130	34,472.00			7
8		Accumulated Depreciation - Equipment	131		6,000.00		8
9		Truck	140	38,000.00			9
10		Accumulated Depreciation - Truck	141		16,000.00		10
11		Accounts Payable - Double-G Industries	201		11,315.25		11
12		Accounts Payable - Maynards Delivery	202		0.00		12
13		Accounts Payable - National Hardware	203		2,982.09		13
14		Bank Loan	205		80,000.00		14
15		HST Payable	212		8,865.02		15
16		HST Recoverable	215	2,629.28			16
17		C. Fowler, Capital	305				17
18		C. Fowler, Drawings	310	22,000.00			18
19		Sales	405		340,962.32		19
20		Bank Charges and Delivery Expense	515	3,216.50			20
21		Delivery Expense	520	5,650.20			21
22		Utilities Expense	530	6,350.40			22
23		Misc. Expense	535	994.58			23
24		Rent Expense	540	21,250.00			24
25		Telephone Expense	550	2,376.20			25
26		Wages Expense	555	91,447.22			26

Questions:

Part A: Balance the Trial Balance for May 31, 2020?

Part B: Journalize the following transactions for June 2020 in the General Journal starting at Page 52?

June Transactions:

1 Sales Invoice

No. 636, to A. Newman for repairs to trailer, $590.00 plus HST

3 Cheque Copy

No. 755, to General Real Estate, for the rent for June $4250.00

4 Sales Invoice

No. 637, to W. Hoyle, for cleaning service to trailer, $900.00 plus HST

4 Cheque Copy

No. 756, to Double-G Industries for payment on account, $5000.00

5 Purchase Invoice

From National Hardware No. 40, for supplies, $236.00 plus HST

7 Cash Receipts Slip

From W. Hoyle, for partial payment of account, $86.25

8 Cash Sales Receipt

From Frank Dunn, No. 7042, for trailer repairs $6520 plus HST

9 Bank Debit Advice

From Central Bank, for interest on bank loan for May, $400

10 Cheque Copy

No. 757, to C. Fowler, for personal use, $2000.00

10 Cheque Copy

No. 758, to pay wages for the week, $4357.00

12 Purchase Invoice

From Double- G Industries, Inv No. 899 for supplies, $2650 plus HST. $500 was paid in cash at the time of purchase as a deposit and remainder to be paid within 30 days.

15 Cheque Copies

No. 759, to pay postage charges, $55 plus HST

No. 760, to Rogers to pay telephone bill immediately, $256.00 plus HST

18 Utilities Bill

For April hydro usage, to be paid in 30 days, $426 plus HST

20 Cash Receipts Slip

From A. Newman for partial payment of account, $200.00

25 Bank Debit Advice

From Central Bank, for monthly service charges $65.00

28 Credit Invoice Received

Double-G Industries, No. 600 for an amount charged twice on Inv No. 899 in error. Credit is for $15 plus HST.

30 Memorandum

From C. Fowler, took supplies from the business for personal use. The cost of the supplies was determined to be $35 plus HST.

Journal Layout:

Page -
		Date		Particulars	PR	Debit	Credit