On January 1, 2020, Concord Inc.s general ledger had these liability accounts:

CPP contributions payable		$ 2,138
EI premiums payable		1,023
HST payable		11,342
Employee income tax deductions payable		4,591
Unearned revenue		15,200

In addition, Concord had a balance in HST Receivable of $4,200 at January 1, 2020. Concord uses a periodic inventory system, operates in the Province of Ontario where HST is 13% and follows ASPE. Concords required premium for EI is 1.4 times the employee premium; for CPP, it is 1.0 times the employee contribution. In January 2021, the following transactions occurred:

Jan. 5		Sold merchandise for $16,100 cash, plus HST.
12		Provided services for customers who had previously made advance payments of $7,345.
14		Paid the Receiver General for Canada HST invoiced in December 2019.
15		Paid the Receiver General for Canada for amounts owing from the December payroll for CPP, EI, and income tax.
20		Purchased equipment on account for $5,989 taxes included.
31		Recorded and paid the monthly payroll. Gross salaries were $25,453. Amounts withheld include CPP of $1,195, EI of $470, and income tax of $4,591.
31		Recorded employee benefits, which include CPP, EI.

Prepare all the journal entries necessary to record the transactions noted above as they occurred

1. (To record cash sales plus HST)
2. (To record service revenue for cash previously received)
3. (Remitted HST payable)
4. (Remitted payroll deduction)
5. (To record purchase of equipment on account)
6. (To record payment of monthly payroll)
7. (To record employer benefits expense)