Please Help with journal entries

On January 1, 2021, the ledger of Sunland Company contains the following liability accounts. During January, the following selected transactions occurred. Jan. 2 Borrowed $30,000 from Canada Bank on a three-month, 6%,$30,000 note. 5 Sold merchandise for cash totalling $23,000 plus 13% HST. Ignore any cost of goods sold entry. 12 Performed services for customers who had made advance payments of $11,200. The payment included HST of $1,289. (Credit Service Revenue.) 14 Paid Receiver General for HST invoiced in December 2020($8,600). 20 Sold 1,010 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 $14,000 plus 13% HST