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On January $1,2027,$ Pharoah Company's accounting records contained these liability accounts.

Accounts Payable

Sales Taxes Payable

Unearned Service Revenue

$$44,200$

$8,300$

$20,700$

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 $$6,678,$ which includes $6\%$ sales taxes.

$12$ Performed services for customers who had made advance payments of $$12,100.($Record Service Revenue$)$

$14$ Paid state treasurer's department for sales taxes collected in December $2026,$ $$8,300.$

$20$ Sold $670$ units of a new product on credit at $$55$ per unit, plus $6\%$ sales tax

During January, the company's employees earned wages of $$71,300.$ Withholdings related to these wages were $$5,454$ for FICA $$5,093$ for federal income tax, and $$1,528$ 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 payroll tax expense have not been recorded as of January $31.$

$($a$)$