P8-48B Goldwater Corporation experienced these five events during 2017: a. December sales totalled $50,000, and Goldwater collected harmonized sales tax (HST) of 13%. The HST will be remitted to CRA in January 2018. Reporting requirements are the segregation of the provincial portion (8%) and federal portion (5%). b. On November 30, Goldwater received rent of $6,000 in advance for a lease on unused store space. This rent will be earned evenly over three months. c. On September 30, Goldwater signed a six-month, 9% note to purchase store fixtures cost- ing $12,000. The note requires payment of principal and interest at maturity. d. Sales of $400,000 were covered by Goldwater's product warranty. At January 1, estimated warranty payable was $12,400. During the year, Goldwater recorded warranty expense of $22,300 and paid warranty claims of $24,600. e. Goldwater owes $100,000 on a long-term note. At December 31, 5% interest since July 31 and $20,000 of this principal are payable within one year. Requirement For each item, indicate the account and the related amount to be reported as a current liability on the Goldwater Corporation balance sheet at December 31, 2017.