Whispering Winds Inc. operates in a province, where it is subject to GST of 5%. In August, Whispering Winds purchased $ 33,800 of merchandise inventory, and had sales of $ 45,100 on account. Whispering Winds uses a periodic inventory system. Prepare the summary entry to record the purchases for August. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Prepare the summary entry to record sales for August. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Prepare the subsequent entry to record the payment of any GST owing to the Receiver General for Canada. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit