Goldwater Corporation experienced these five events during 2020

a. December sales totalled \(\$ 50,000\), and Goldwater collected harmonized sales tax (HST) of \(13 \%\). The HST will be remitted to CRA in January 2021. 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 costing \(\$ 12,000\). 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, 2020.