On January 1, 2020, Martinez Inc's general ledger had these liability accounts: CPP contributions payable El premiums payable HST payable Employee income tax deductions payable Unearned revenue $ 2,134 1,024 11,375 4,589 15,200 In addition, Martinez had a balance in HST Receivable of $4.150 at January 1, 2020. Martinez uses a periodic inventory system, operates in the Province of Ontario where HST is 13% and follows ASPE. Martinez's required premium for El 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 $16,500 cash, plus HST. 12 14 15 20 31 Provided services for customers who had previously made advance payments of $7,006. Paid the Receiver General for Canada HST invoiced in December 2019. Paid the Receiver General for Canada for amounts owing from the December payroll for CPP, El, and income tax. Purchased equipment on account for $6,215 taxes included. Recorded and paid the monthly payroll. Gross salaries were $25,581. Amounts withheld include CPP of $1,189, El of $460, and income tax of $4,589. Recorded employee benefits, which include CPP, EI. 31 Prepare all the journal entries necessary to record the transactions noted above as they occurred. (Round answers to O decimal places, e.g. 5,125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record cash sales plus HST) (To record service revenue for cash previously received) (Remitted HST payable) Jan. 15 (Remitted payroll deduction) Jan. 20 (To record purchase of equipment on account) (To record payment of monthly payroll) (To record employer benefits expense)