U3A5 - Transactions with HST

Journalize the following transactions in the following journal page (below),

Explanations and posting references (P.R.) for the transactions are not necessary.
Leave a space between each transaction.
The HST rate is 13% Chart of accounts
April: Bank
April of the current year: A/R - Bauer Incorporated
  1 -Purchased equipment from McDade Equipment on account for $2000 plus HST. A/R - Blade Co.
  5 - Purchased office supplies for cash for $500 plus HST. OfficeSupplies
  6 - Sold accounting services to Bauer Incorporated on account for $5300 plus HST Equipment
10 - Sold accounting services to Blade Co. for $2 500 cash plus HST. A/P McDade Equipment
15 - Filed HST return to the government for the month of March. Enclosed a cheque with the remittance. HST Payable
Here are the account balances: HST Recoverable
            HST Payable                                     3500.00 Capital
            HST Recoverable                                750.00 Drawings
            HST Owing/ (Recoverable)            $2750.00 Revenue
17 - Sold $2500 of accounting services to Bauer Incorporated on account plus HST. Expenses
22 - Returned $150 worth of office supplies plus HST to the store because they were defective. We got cash back.

Date Particulars P.R. Debit Credit

2020
April
1 Equipment 2,130.00
HST Recoverable 276.00
A/P McDade Equipment 1,854.00

5 Office supplies 500.00

HST Recoverable 65.00
Bank 435.00

6 A/R - Bauer Incorporated 6,000.00

Revenues 5,300.00
HST Payable 700.00

10 Bank 2,825.00
Revenue 2,500.00
HST Payable 325.00

15 HST Payable 3,500.00

HST Recoverable 750.00
Bank 2,750.00

17 A/R - Bauer Incorporated 2,825.00

Revenue 2,500.00
 HST Payable 325.00

22 office supplies 150.00

HST Recoverable 169.50
18,290.50 17,589.00