Current Attempt in Progress On January 1, 2022, the ledger of Cullumber Company contained these liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue $43,900 8,000 20,400 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 $6,572, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $12,000. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $8,000. 20 Sold 640 units of a new product on credit at $48 per unit, plus 5% sales tax. During January, the company's employees earned wages of $94,000. Withholdings related to these wages were $7.191 for Social Secu $5,486 for federal income tax, and $1,646 for state income tax. The company owed no money related to these earnings for federalors unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for wages or pl expense as of January 31. Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. Credit account titles are automatically indented when amount is entered. Do not Indent manually) Date Account Titles and Explanation Debit Credit Jan. 31 (To record the interest on outstanding notes payable.) Jan. 31 (To record payroltand withholding taxes.) Jan. 31 (To record employer's payroll taxes.) e Textbook and Media