On January 1, 2024, the ledger of Carla Vista Company contains the following liability accounts. Accounts Payable HST Payable Unearned Revenue Jan. 2 5 During January, the following selected transactions occurred. 12 14 20 $59,300 25 8,800 18,200 Borrowed $31,000 from Canada Bank on a three-month, 6%, $31,000 note. 4 Sold merchandise for cash totalling $23,400 plus 13% HST. Ignore any cost of goods sold entry. Performed services for customers who had made advance payments of $11,400. The payment included HST of $1,312. (Credit Service Revenue.) Paid Receiver General for HST invoiced in December 2023 ($8,800). Sold 1,030 units of a new product on credit at $60 per unit, plus 13% HST. This new product is subject to a one-year warranty. Sold merchandise for cash totalling $14,300 plus 13% HST.

During January, the following selected transactions occurred. Jan.2 Borrowed $31,000 from Canada Bank on a three-month, 6%,$31,000 note. 5 Sold merchandise for cash totalling $23,400 plus 13% HST. Ignore any cost of goods sold entry. 12 Performed services for customers who had made advance payments of $11,400. The payment included HST of $1,312 (Credit Service Revenue.) 14 Paid Receiver General for HST invoiced in December 2023 ($8,800). 20 Sold 1,030 units of a new product on credit at $60 per unit, plus 13% HST. This new product is subject to a one-year warranty. 25 Sold merchandise for cash totalling $14,300 plus 13% HST