On January 1, 2021, Sandhill Software Company's general ledger contained these liability accounts: Accounts Payable $50,000 Unearned Revenue-Loyalty Program 5,700 CPP Payable 1,420 El Payable 845 HST Payable 9,230 Income Tax Payable 4,340 Unearned Revenue 20,300 Vacation Pay Payable 9.070 In January, the following selected transactions occurred: Jan. 2 Issued a $56,000, four-month, 8% note. Interest is payable at maturity. 12 5 Sold merchandise for $10,600 cash, plus 13 % HST. The cost of this sale was $5,600. Sandhill Software uses a perpetual inventory system. Provided services for customers who had paid $13,000 cash in advance. The payment included HST of $1,496. 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 GPP FL and income tax