On January 1, 2021, the ledger of Cullumber Company contains the following liability accounts.

Accounts Payable		$40,600
HST Payable		6,000
Unearned Revenue		12,500

During January, the following selected transactions occurred.

Jan. 2		Borrowed $21,000 from Canada Bank on a three-month, 6%, $21,000 note.
5		Sold merchandise for cash totalling $16,000 plus 13% HST. Ignore any cost of goods sold entry.
12		Performed services for customers who had made advance payments of $7,800. The payment included HST of $898. (Credit Service Revenue.)
14		Paid Receiver General for HST invoiced in December 2020 ($6,000).
20		Sold 700 units of a new product on credit at $40 per unit, plus 13% HST.
		This new product is subject to a one-year warranty.
25		Sold merchandise for cash totalling $9,800 plus 13% HST.

Date Account Titles and Explanation Debit Credit Jan. 2 Cash 21,000 Notes Payable 21,000 Jan 5 Cash 18080 Sales 16,000 HST Payable 2080 Jan. 12 Unearned Revenue 7,800 Service Revenue 6902 HST Payable 898 Jan. 14 HST Payable 6,000 Cash 6,000 Jan. 20 Accounts Receivable 31640 Sales 28000 HST Payable 3640 Jan. 25 Cash 11074 Sales 9800 HST Payable 1274 Prepare the current liabilities section of the balance sheet at January 31, 2021. Assume no change in accounts payable. CULLUMBER COMPANY (Partial) Balance Sheet $ $