On January $1,2025,$ the ledger of Cullumber Company contained these liability accounts.

Accounts Payable $$43,900$

Sales Taxes Payable

$8,000$

Unearned Service Revenue

$20,400$

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 $2024,$ $$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 FICA, $$5,486$ for federal income tax, and $$1,646$ 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 $31.$

Journalize the January transactions. Omit cost of goods sold entries. $($List all debit entries before credit entries. 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 $0$ for the amounts. Record journal entries in the order presented in the problem. Round answers to nearest whole dollar amount, eg$.5,275.)$

Date

Account Titles and Explanation

Debit

Credit

Cash

Notes Payable

Cash

Sales Taxes Payable

Unearned Service Revenue

Service Revenue

Sales Taxes Payable

$8000$

Cash

Accounts Receivable

$30720$

Sales Taxes Payable