On January 1, 2021, the ledger of Cullumber Company contains the following liability accounts $53,000 Accounts Payable HST Payable Unearned Revenue 7.900 16,300 During January, the following selected transactions occurred. Jan 2 5 12 Borrowed $28,000 from Canada Bank on a three-month, 6%, $28,000 note Sold merchandise for cash totalling $20,900 plus 13% HST. Ignore any cost of goods sold entry Performed services for customers who had made advance payments of $10.200. The payment included HST of 51.174 (Credit Service Revenue) Paid Receiver General for HST involced in December 2020 (57.900). Sold 920 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 totalline $12,800 plus 13% HST 14 20 25 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 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit