GreatJob Company buys and sells home appliances and uses the perpetual inventory system. The company has a year-end of December 31. Assume 13% HST on all purchase and sale transactions. During 2020, the company had the following transactions. Jan 15 Feb 4 Purchased vacuum cleaners worth $59,000 from X Wholesalers, by signing a one-year, 4% note payable; interest is to be accrued on December 31 and paid at maturity plus principal. Sold vacuum cleaners for $45,000 cash, which includes a 3-year warranty. GreatJob bought these vacuum cleaners for $27,000. Feb 4 Recorded $11,000 of estimated warranty liability for the year. Feb Paid the full amount owing to X Wholesalers including accrued interest. 15 May 8 Received utilities bill for $3,300, to be paid exactly after 15 days (disregard HST for this transaction). May 23 Paid the utilities bill which was received on May 8. Jul 11 Aug 31 Received $39,550 cash (including $4,550 HST) for the sale of vacuum cleaners which cost the company $21,000. The delivery is to be made on August 31. Delivered the vacuum cleaners paid for on July 11. Prepare journal entries to record the above transactions. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For trancactions with more than on dohit or cradit ontor the accounts in Inha