Journalize the january transaction

On January 1,2024, the ledger of Pharoah Company contains the following liability accounts. During January, the following selected transactions occurred. Jan. 2 Borrowed $23,000 from Canada Bank on a three-month, 6%,$23,000 note. 5 Sold merchandise for cash totalling $17,200 plus 13\% HST. Ignore any cost of goods sold entry. 12 Performed (Credit Service Revenue.) 14 Paid Receiver General for HST invoiced in December 2023($6,500). 20 Sold 760 units of a new product on credit at $40 per unit, plus 13% HST. This new product is subject to a one-year warranty. 25 Sold merchandise for cash totalling $10,500 plus 13% HST