Canada hst for unearned revenue for a year monitoring invoice

[Emilia]

If I invoice a customer for 12 month's monitoring jan 1, 2023
127.00 total cash dr
112.39 sub total unearned revenue cr
14.61 hst unearned hst cr

memorized journal entry every end of month
9.37 unearned revenue dr
9.37 revenue cr
1.22 unearned hst dr
1.22 hst cr

is this correct or can i just cr hst on jan 1, 2023 when i invoice
and then do the the memorized jounal entries for unearned revenue for 112.39 only

and what happens to the small amounts in unearned revenue for small amounts left because of rounding
just
dr or cr unearned revenue into revenue