please dont forget the drop down in the end

On January 1, 2022, Wildhorse Co.'s accounting records contained these liability accounts. 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 $5,512, which includes 6% sales taxes 12 Pertormed services for customers who had made advance payments of \$13,000. (Record Service Revenue) 14 Paid state treasurer's department for sales taxes collected in December 2021: $8,800. 20 Sold 720 units of a new product on credit at $50 per unit, plus 6% sales tax. During January, the company's employees earned wages of $75,300. Withholdings related to these wages were $5,760 for FICA, $5,379 for federal income tax, and $1,614 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. Wages or payroli tax expense have not been recorded as of January 31. (a) Prepare a tabular summary to record the January transactions and the adjustments on January 31 for the outstanding note payable and the salaries and wages expense and payroll tax expense. Include margin explanations for the changes in revenues and expenses. (if a transoction causes a decrease in Assets, Llabilities or Stockhoiders' Equity, place a negative sign (or porentheses) in front of the amount entered for the particular Asset, Llability or Equity item that was reduced. Round answers to 0 decimal ploces, eg .5,275) $ Revenue Expense Dividend Sales revenue Service revenus 5ales revenun: 35280 Salirien \& wages emense Payrolltax expense