On January $1,2022,$ the ledger of Oriole Company contained these liability accounts.

Accounts Payable

Sales Taxes Payable

Unearned Service Revenue

$$51,900$

$8,880$

$17,000$

During January, the following selected transactions occurred.

Jan. $1$ Borrowed $$28,800$ in cash from Apex Bank on a $4-$month, $5\%,$$$28,800$ note. Interest will be paid at maturity.

$5$ Sold merchandise for cash totaling $$7,208,$ which includes $6\%$ sales taxes.

$12$ Performed services for customers who had made advance payments of $$11,000.($Credit Service Revenue.$)$

$14$ Paid state treasurer's department for sales taxes collected in December $2021,$$$8,880.$

$20$ Sold $700$ units of a new product on credit at $$48$ per unit, plus $6\%$ sales tax.

During January, the company's employees earned wages of $$54,000.$ Withholdings related to these wages were $$4,131$ for FICA, $$3,850$ for federal income tax, and $$1,150$ for state income tax. The company owed no money related to these earnings for federal or state unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for wages or payroll tax expense as of January $31.$

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Journalize the January transactions. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit