On January 1, 2024, 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 12 14 20 20 25 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 Revenue.) Paid Receiver General for HST invoiced in December 2023 ($6,600). 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. Sold merchandise for cash totalling $10,800 plus 13% HST. Date Account Titles Debit Credit