what is the answer the following number 53, 54, 55?

Electronic Accessories Co. had the following transactions involving the sale of merchandise. You are to prepare the necessary general journal entries. All sales are subject to HST at 13% and have 2/10, n/30 discount terms. 52) December 2 Sold merchandise priced at $85 to Cathy Norton on account. The cost of goods was $60. Answer Date Description Debit Credit Dec 2 Cathy Norton 96.05 To sales 85 HST Payable 11.05 ( Record A Revenue) Dec 2 Cost of sales 60 Merchandise 60 (record of Cost) 53) December 4 Sold merchandise priced at $105 to a cash customer. The cost of goods was $79. 54) December 10 Payment from Cathy Norton received. 55) December 16 cash customer returned $35 worth of merchandise. The cost of goods was $27