what is the correct answer?

31) Singh Company received payment in full within the credit period for goods sold for $400 plus 13% HST. Terms of the sale were n/30, Which entry records this transaction? A) Debit Accounts Receivable $420, credit Sales, $420 B) Debit Cash, $452, credit Sales, $452 C) Debit Cash, $400, credit Accounts Receivable, $400 D) Debit Cash, $452, credit Accounts Receivable, $452 35) Singh Company received payment in full within the discount period for goods sold for $400 plus 13% HST. Terms of the sale were 2/10, n/30. Which entry records this transaction? A) Debit Cash, $442.96, debit Sales Discounts $9,04, credit Accounts Receivable, $452 B) Debit Cash, $444, debit Sales Discounts $8, credit Accounts Receivable, $452 C) Debit Cash, $444, credit Accounts Receivable, $444 D) Debit Cash, $452, credit Accounts Receivable, $452 36) Cynthia's Crystals sold $1,000 worth of crystal plus 5% GST and 8% PST to a charge customer with terms 2/10, n/30. The invoice was paid within terms. The entry to record receipt of payment is A) Debit cash $1,130, credit Accounts Receivable $1,130. B) Debit cash $1,297.60, debit Cash discounts $22,40, credit Accounts Receivable $1,120. C) Debit Cash $1,110, debit Cash Discounts $20, credit Accounts Receivable $1,130. D) Debit Cash $1,080, debit Cash Discounts $20, credit Accounts Receivable $1,000, credit GST Payable $50, credit PST Payable $80. 37) Molly's Craft Shop sold goods for $450 plus PST at 5% to a charge customer. The customer returned $100 worth of goods for credit. Terms of the sale were 2/10, n/30. If the customer pays the amount within the discount period, what amount should the customer pay? A) $360.50 B) $345.00 C) $350.00 D) $372.50 38) Sales discounts are NOT taken on which of the following? A) HST added B) Freight C) Merchandise returned D) Sales Discounts are not taken on any of the above. 39) Customers can take cash discounts on GST and PST when terms are 2/10, n/30. Answer: TRUE OR FALSE 40) Sales discounts are always given on taxes such as PST and HST. Answer: TRUE OR FALSE 41) Determine the amount of cash collected on a credit sale in the amount of $4,300, subject to 13% HS when $500 worth of merchandise has already been returned for credit, and the invoice was paid within the discount period which allowed a 2% discount