Please use the following information to calculate the Osaka Teriyaki Restaurants HST(HST quarterly filer): HST Reporting Period:Oct1-Dec31, 2020 Total Cash Sales Receipts $91,198.28 Total Credit Card and Debit Card Sales Receipts $59,405.28 04.2020 Expense payment items: Q4, 2020 Royalty fee payment to franchisor $6183.25 advertising expense payment $3,09162 Bank Service charges $681.64 Required: 1) Please calculate what is the sales revenue before HST 2) Please show me the breakdown calculation for HST payable to CRA at the end of the Q4 2020 3) When is the deadline to pay the 04, 2020 HST 4) If the business already paid HST installment $17.000, how much is the final HST payable amount or refund amount? 5) If the 04, 2020 Income Statement is generated. What is the net income for 04, 2020