On January 1, 2021, the ledger of Carla Vista Company contains the following liability accounts. Accounts Payable HST Payable Unearned Revenue $46,800 6,900 14,400 During January, the following selected transactions occurred. Jan. 2 5 12 14 Borrowed $24,000 from Canada Bank on a three-month, 6%, $24,000 note. Sold merchandise for cash totalling $18,500 plus 13% HST. Ignore any cost of goods sold entry. Performed services for customers who had made advance payments of $9,000. The payment included HST of $1,036. (Credit Service Revenue.) Paid Receiver General for HST invoiced in December 2020 ($6,900). Sold 810 units of a new product on credit at $50 per unit, plus 13% HST. This new product is subject to a one-year warranty. Sold merchandise for cash totalling $11,300 plus 13% HST. 20 25 (a) Journalize the January transactions. (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