On January 1, 2020, Schmitt Inc.'s general ledger had these liability accounts: 

CPP contributions payable......................................$ 2,152 

EI premiums payable..................................................1,019 

HST payable...............................................................11,390 

Employee income tax deductions payable..............4,563 

Unearned revenue....................................................16,000 

In addition, Schmitt had a balance in HST Receivable of $4,260 at January 1, 2020. Schmitt uses a periodic inventory system, operates in the Province of Ontario where HST is 13%, and follows ASPE. Schmitt's required premium for EI is 1.4 times the employee premium; for CPP, it is 1.0 times the employee contribution. In January 2021, the following transactions occurred: 

Jan. 5 Sold merchandise for $15,800 cash, plus HST. 

12 Provided services for customers who had previously made advance payments of $7,000. 

14 Paid the Receiver General for Canada HST invoiced in December 2019. 

15 Paid the Receiver General for Canada for amounts owing from the December payroll for CPP, EI, and income tax. 

20 Purchased equipment on account for $6,328 taxes included. 

31 Recorded and paid the monthly payroll. Gross salaries were $25,350. Amounts withheld include CPP of $1,183, EI of $464, and income tax of $4,563. 

31 Recorded employee benefits, which include CPP, EI. 

Instructions 

Prepare all the journal entries necessary to record the transactions noted above as they occurred.