On January 1, 2021, Cullumber Software Company's general ledger contained these liability accounts: Accounts Payable Unearned Revenue-Loyalty Program CPP Payable El Payable HST Payable Income Tax Payable Unearned Revenue Vacation Pay Payable $43,000 4.300 1.350 740 8.780 3,640 16,800 8,810 In January, the following selected transactions occurred: Jan. 2 Issued a $49,000, four-month, 8% note. Interest is payable at maturity. 5 Sold merchandise for $9,200 cash, plus 13% HST. The cost of this sale was $4,550. Cullumber Software uses a perpetual inventory system. 12 Provided services for customers who had paid $9,500 cash in advance. The payment included HST of $1,093. 14 Paid the Receiver General (federal government) for sales taxes collected in December 2020. 15 Paid the Receiver General for amounts owing from the December payroll for CPP, EI, and income tax. 17 Paid $15,100 to creditors on account. 20 Sold 2,350 units of a new product on account for $58 per unit, plus 13% HST. This new product has a one-year warranty. It is estimated that 9% of the units sold will be returned for repair at an average cost of $10 per unit. The cost of this sale was $28 per unit. 29 During the month, provided $2,450 of services for customers who redeemed their customer loyalty rewards. Assume that HST of $280 is included in the $2,450. 31 Issued 31,500 loyalty rewards points worth $1 each. Based on past experience, 20% of these points are expected to be redeemed. Cash sales related to the issuance of the loyalty points were $253,000. 31 Recorded and paid the monthly payroll Gross salaries were $20,250. Amounts withheld included CPP of $779, El of $358, and income tax of $3,511