At December 31, 2020, Nixel Corp.'s records show the following balances, all of which are normal: GST Payable, $ 500; GST Receivable, $ 345. In January 2021, Nixel pays the Federal Government the net amount owing regarding GST owing from December. The journal entry to record this payment will include a O credit to Cash of $ 500. O credit to GST Payable of $ 500. debit to GST Payable of $ 155. credit to GST Receivable of $ 345