What would be the journal entry for remitting GST? Thanks.

Thanks TO: Bill Bugnay MEMORNDUM MEMO#124 FROM: M. Lasker Please make the GST Remittances (normally monthly) to the Receiver General for November (#2147) now as we will be closed until January 5, 20XX + 1. For Computer Software Applications: November Detail 1,000,000 $ 50,000 Sales for GST purposes 759,000 $ 37,950 Purchases for ITC purposes $ 12,050 (#2147) GST Owing (December 1 Balance carried Forward) Thanks Bea