Please use the following information to calculate the Osaka Teriyaki Restaurant's HST(HST quarterly filer): Oct1-Dec31, 2020 Total Cash Sales Receipts $94,081.20 Total Credit Card and Debit Card Sales Receipts $67,161.21 Q4, 2020 Royalty fee payment to franchisor $6,378.70 advertising expense payment $3,189.36 Bank Service charges $774.84 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 Q4, 2020 HST 4) If the Q4, 2020 Income Statement is generated, What is the net income for Q4, 2020