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MediocreJob Company buys and sells home appliances and uses the perpetual inventory system. The company has a year-end of December 31. Assume 13% HST on all purchase and sale transactions. During 2023, the company had the following transactions. Jan 15 Purchased vacuum cleaners worth $73,000 from X Wholesalers, by signing a one-year, 4% note payable; interest is to be accrued on December 31 and paid at maturity plus principal. Feb 4 Sold vacuum cleaners for $53,000 cash, which includes a 3-year warranty. MediocreJob bought these vacuum cleaners for $31,800. Feb 4 Recorded $16,000 of estimated warranty liability for the year. Feb 15 Paid the full amount owing to X Wholesalers including accrued interest. May 8 Received utilities bill for $2,900, to be paid in exactly 15 days (disregard HST for this transaction). May 23 Paid the utilities bill received on May 8. Jul 11 Received $36,160 cash (including $4,160 HST) for the sale of vacuum cleaners which cost the company $19,200. The delivery is to be made on August 31. Aug 31 Delivered the vacuum cleaners from the July 11 transaction. Prepare journal entries to record the above transactions. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. For transactions with more than one debit or credit, enter the accounts in alphabetical order. Date Account Title and Explanation Debit Credit Jan 15 HST Recoverable 9490 Merchandise Inventory 73000 Notes Payable 82490 To record purchase of vacuum cleaners Feb 4 Cash 59890 HST Payable : V 6890 Sales Revenue 53000 To record cash sales Feb 4 Cost of Goods Sold 31800 Merchandise Inventory 31800 To record costs of goods sold Feb 4 Warranty Expense 16000 Estimated Warranty ... 16000 To record estimated warranty liability Feb 15 Interest Expense 1072 X Notes Payable 82490 Cash o record payment to X Wholesalers