Unit 6 Activity 3 Champion Rent-All, a business in Brandon, Manitoba, rents our tools and equipment. The accounts for the business are as follows: Bank Frank N. Mazur, Drawings A/R - various debtors - (means put in their names) Rental Revenue Supplies Rental Tools and Equipment Truck A/P - various debtors (means put in their names) HST Payable HST Recoverable Frank N. Mazur, Capital Bank Charges Expense Delivery Expense Utilities Expense Rent Expense Miscellaneous Expense Telephone Expense Wages Expense Journalize the transactions shown below in the two-column general journal provided in the spreadsheet below. You don't need to include explanations. Calculate and add the HST on all transactions. The rate for HST is 12%. Transactions October 2 -- Cash Sales Slip - No. 409, to W. Franklin, $52.50 plus tax. 4 -- Charge Sales Slip - No. 410, to G. Fairbridge, $87.50 plus tax. 5 -- Purchase Invoice - From Vulcan Machinery, No. 3062 for one hydraulic jack, a rental tool, $315.00 plus tax 8 -- Cheque Copy - No. 1475, to Fair Supply Company on account, $215.90. 9 -- Cash Sales Slip - No. 411, to R. Gullett, $115.10 plus tax. 11 - Cash Receipt - From P. Mathers on account, $402.20. 15 - Cheque Copy - No. 1476, to Municipal Hydro, for cash payment of hydro bill, $172.00 plus HST of $12.04, total $184.04. 17 - Cheque Copy - No. 1477, to R. Klein for wages, $512.00. 17 - Cash Sales Slip - No. 412, to A. Heisse, $90.00 plus tax 18- Cheque Copy - No. 1478, to the owner, Frank Mazur, for his own use, $350.00. 22 - Purchase Invoice - From Husky Oil Company, for gas and oil used in the delivery truck $209.00 plus tax. 24 - Bank Debit Memo - For bank service charge, $42.50. 25 - No. 1479, to R. Klein for wages, $512.00. ** When entering the transactions make sure you enter debits first, and credits second. You don't need to include explanations for this exercise October 2 is done for you. General Journal Date Account Titles & Explanations PR Debit Page 1 Credit October 2 Bank 60.38 Rental Revenue 52.50 HST Payable 6.30