Your friend recently opened a retail shoe store. She knows she needs to pay sales tax but isn't sure how much. The GST and PST are calculated by the cash register. The GST rate is 5% and the PST rate is 8%. Sales, before taxes, for the first month of operations based on the cash register reports were $230,000. All sales were cash sales. Instructions (a) Calculate the amount of GST and PST. 4 marks (b) Prepare the journal entry to record the sales and sales taxes. 2 marks