Located in Hope, British Columbia, Mountain View Restaurant and Gift $$\begin{array} { l l } \text { GST Recoverable } & \$ 45,000 \\\text { GST Payable } & \$ 83,000 \\\text { PST Payable } & \$ 27,000\end{array}$$

Located in Hope, British Columbia, Mountain View Restaurant and Gift Shop had the following balances in their GST and PST accounts at the end of the quarter: $$\begin{array} { l l } \text { GST Recoverable } & \$ 45,000 \\\text { GST Payable } & \$ 83,000 \\\text { PST Payable } & \$ 27,000\end{array}$$ Instructions
a) Prepare the journal entry or entries related to their GST filing.
b) Prepare the journal entry or entries related to their PST filing.
c) For each of the above, indicate to whom payment if any should be made.