On January 1, 2021, the ledger of Sheridan Company contains the following liability accounts. Accounts Payable $44,700 HST Payable 6,600 Unearned Revenue 13,800 During January, the following selected transactions occurred. Jan. 2 Borrowed $23,000 from Canada Bank on a three-month, 6%, $23,000 note. 5 Sold merchandise for cash totalling $17,600 plus 13% HST. Ignore any cost of goods sold entry. Performed services for customers who had made advance payments of $8,600. The payment included HST of $990. (Credit Service 12 Revenue.) 14 Paid Receiver General for HST invoiced in December 2020 (56,600). 20 Sold 770 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 $10,800 plus 13% HST. 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 > 550PM