On December 31, 2020, Blossoms Co.'s records show the following normal balances: HST payable, $800; HST receivable, $345. In January 2021, Blossoms pays the government the net amount of HST owing from December. The journal entry to record the payment will include a:

Question 2 options: credit to HST receivable of $345 debit to HST payable of $455 credit to Cash of $800 credit to HST payable of $800