On January 1, 2024, the ledger of Oriole Company contains the following liability accounts. Accounts Payable $42,600 HST Payable 6,300 Unearned Revenue 13,100 During January, the following selected transactions occurred. Jan. 2 Borrowed $22,000 from Canada Bank on a three-month, 6%, $22,000 note. 5 12 12 14 44 20 25 25 Sold merchandise for cash totalling $16,800 plus 13 % HST. Ignore any cost of goods sold entry. Performed services for customers who had made advance payments of $8,200. The payment included HST of $944. (Credit Service Revenue.) Paid Receiver General for HST invoiced in December 2023 ($6,300). Sold 740 units of a new product on credit at $40 per unit, plus 13% HST. This new product is subject to a one-year warranty. Sold merchandise for cash totalling $10,300 plus 13% HST. 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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles Debit Credit Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty liability, assuming warranty costs are expected to equal 7% of sales of the new product sold January 20. (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. List all debit entries before credit entries.) No. Date Account Titles (1) Jan. 31 (To accrue interest expense.) (2) Jan. 31 (To accrue warranty expense.) Debit Credit