Swifty Bikes Ltd, reports cash sales of $5,300 on October 1. (a) Record the sales...

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Swifty Bikes Ltd, reports cash sales of $5,300 on October 1. (a) Record the sales assuming they are subject to 13% HST. (b) Record the sales assuming they are subject to 5% GST and 9.975% QST. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5.275.)

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