On January $1,2024,$ Bramble Inc's general ledger contained these opening balances for its liability accounts:

Account payable $$51,500$ Sales tax payable $$19,000$

CPP payable $5,634$ Employee Income tax payable $7,800$

EI payable $1,478$

The following selected transactions occurred during the month.

Jan. $5$ Sold inventory for cash totalling $$21,000,$ plus $5\%$ GST and $7\%$ PST$.$ The cost of goods sold was $$14,000.$ Bramble uses a perpetual inventory system.

Jan. $14$ Paid $$14,912$ to the Government for amounts owing from the December payroll for the employee payroll deductions of $$11,233($CPP $$2,817,$EI $$616,$ and employee income tax $$7,800)$ and employee benefits of $$3,679($CPP $$2,817$ and EI $$862).$

Jan. $15$ Borrowed $$19,000$ from Evergreen Finance Ltd$,$ by issuing a note payable due in three months,$6\%$ interest is payable at maturity.

Jan $19$ Provided services for customers who paid $$11,100$ plus the applicable GST and PST$.$

Jan $31$

$($b$)$ Record any required adjusting entries at January $31.($The company records adjusting entries at the end of every month$).$