Problem 10 01 (Part Level Submission) On January 1, 2022. the lodger of Sand Cocontained these ability accounts. Accounts Payable Sales Tax Payale Uneamed Service Revere $43,500 7.500 20,000 During January, the following selected transactions occurred. Jan, 1 Borrowed 518,000 in cash from Apex Blank on a 4-month, 5, $10,000 note. 5 Sold merchandise for cash totaling 15,300, which includes 6% sales taxes, 12 Performed services for customers who had made advance payments of $10,000. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $7,600. 20 Sold 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 186,000. Withholdings related to these wages were $6,579 for Social Security (FICA). $5,207 for federal income tax and $1,562 for state income tax. The company owed no money related to these earnings for federal or state unemployment tax. Assume that wages named during January will be paid during February. No entry had been recorded for wages of payroll tax expense as of January 31. (1) Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credit account is an automatically indented when anunt is entered. Do not indent manually.) Date At Titles and plantion Debut Jan. 31 (to record the interest on outstanding notes payable.) Jan, ai To record payroll and withholding taxes.) Jan. 31 to record employer's payroll taxes)