Mr. E.Terry, an engineer, runs a small business. The accounts for the firm are: * Bank Automobile HST Payable Miscellaneous Expense
* A/R—Various Equipment E. Terry, Capital Rent Expense
* Office Supplies A/P—Various E. Terry, Drawings Telephone Expense
* Office Furniture HST Recoverable Fees Earned

* Journalize the following transactions, using the general journal page below. Calculate and add the HST on any transactions that need it. The rate for HST is 13%. Do not provide explanations.

Jul. 3 Cheque Copy

No. 105, Chambers Bros., payment for monthly rent $450 plus HST of $58.50,
total $508.50.
5 Purchase Invoice
From Glen Printing, $86.50 for office supplies plus HST
8 Sales Invoice
No. 50 to J. Greenley, $250 for services performed, plus taxes.
10 Cash Receipt
From R. Grieve, $200 payment on account.
18 Cash Sales Slip
No. 100 to E. Webb, $85.50 plus taxes.
20 Cheque Copy
No. 106 to E. Terry, $490 for personal use.
24 Bank Debit Memo
Bank deducted $25.00 for a bank service charge.
29 Cheque Copy
No. 107 to Star Blueprinting, $500 on account.
29 Cheque Copy

No. 108 to Municipal Telephone for payment of telephone bill, $200 plus HST of
$26, total $226.
31 Cheque Copy
The balances in the HST accounts for the previous period were: HST Recoverable
$890 and HST Payable $1410. Cheque 109 was written to the Receiver General
for $520 to clear the accounts for that period.

Journalizing these transactions.