CALORATOR PRISCILLIN PRINTERVISEON BACK NE Problem 10-01A (Part teve Submission) On January 1, 2022, the ledger of Sandhill Cocontained these liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue 143,500 7,600 20,000 During January, the following selected transactions occurred. Jan. 1 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note. 5 Sold merchandise for cash totaling $5,000, which includes 6% sales taxes 12 Performed services for customers who had made advance payments of $10,600. (Credit Service Ravenue.) 14 Pald state treasurer's department for sales taxes collected in December 2021, 57,600. 20 Gold 600 units of a new product on credit at $46 per unit, plus 6% sales tax, During January, the company's employees earned wages of $86,000. Withholdings related to these wages were $0,579 for Social Security (FICA) $5,207 for federal income tax, and 51,562 for state income tax. The company owed no money related to these camnings for federal or state unemployment tax. Asume that was earned during January will be paid during February, No entry had been recorded for wages or payroll tax expense as of January 31, Journalize the January transactions, (Credit account titles are automatically indented when amount is noted. Do not laden maally. Record foumal entries ia the order presented in the problem. Round answers to nearest whole dollar amount, Accounts and station De