26-Indiana Jones Company had the following selected transactions. Prepare the journal entry to record the following: 1- Feb. 1 Signs a $50,000, 6-month, 9%-interest-bearing note payable to Citi Bank and receives $50,000 in cash. 2- Feb 10 Cash register sales total $43,200, which includes an 8% sales tax. 3- Feb 28 The payroll for the month consists of salaries and wages of $50,000. All wages are subject to 7% Income taxes. A total of $8,900 pension fund are withheld. The salaries are paid on March 1