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42) Determine the amount of cash collected: 13% HST Gross sales - $250,000 HST collected - $27,300 Sales Discounts = $6,000 Sales Returns and Allowances = $40,000 43) Calculate gross sales: Net sales - $75,000 HST charged - $14,300 Sales returns and allowances - $15,000 Sales discounts - $20,000 Accounts receivable - $12,000 For each of the following identify - in column 1 the category to which the account belongs, in column 2 the normal balance for the account, and in column 3 the financial statement on which the account balance Is reported. Column 1 Column 2 Column 3 44) Sales 45) Sales Returns and Allowances 46) Cleaning Expense 47) Sales Discounts 48) Store Rent Expense 49) HST Payable 50) Owner's Capital 51) Store Supplies 1111111 1 111 1 1 1 1 1 11111111 Electronic Accessories Co. had the following transactions involving the sale of merchandise. You are to discount terms, prepare the necessary general journal entries. All sales are subject to HST at 13% and have 2/10, n/30 52) December 2 Sold merchandise priced at $85 to Cathy Norton on account. The cost of goods was $60