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	Purchased vacuum cleaners worth $73,000 from W Wholesalers, by signing a one-year, 6% note payable; interest is to be accrued on December 31 and paid at maturity plus principal.
Feb 4	Sold vacuum cleaners for $42,000 cash, which includes a 3-year warranty. GreatJob bought these vacuum cleaners for $25,200.
Feb 4	Recorded $26,000 of estimated warranty liability for the year.
Feb 15	Paid the full amount owing to W Wholesalers including accrued interest.
May 8	Received utilities bill for $2,700, 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	Received $36,160 cash (including $4,160 HST) for the sale of vacuum cleaners which cost the company $19,200. The delivery is to be made on August 31.
Aug 31	Delivered the vacuum cleaners paid for on July 11.

Prepare journal entries to record the above transactions.

Date	Account Title and Explanation	Debit	Credit
Jan 15		Answer
		Answer
			Answer
	To record purchase of vacuum cleaners
Feb 4		Answer
			Answer
			Answer
	To record cash sales
Feb 4		Answer
			Answer
	To record costs of goods sold
Feb 4		Answer
			Answer
	To record estimated warranty liability
Feb 15		Answer
		Answer
			Answer
	To record payment to V Wholesalers
May 8		Answer
			Answer
	To record utilities expense
May 23		Answer
			Answer
	To record payment of accounts payable
Jul 11		Answer
			Answer
	To record the deposit of vacuum cleaners sale
Aug 31		Answer
			Answer
			Answer
	To record delivery of vacuum cleaners
Aug 31		Answer
			Answer
	To record costs of goods sold