(a) Journalize the January transactions. (Cred account the automatically identi in the problem. Round newer mere who dom u 275.) t ate Den inden many Record journal entries in the order presented Cash Notes Payable Cash Sales Revenue Sales Taxes Payable Jan. 12 Uneamed Service Revenue Service Revenue Jan 14 Sales Taxes able Cash Jan. 20. Accounts Receivable Sales Revenue Sales Taxes avant Problem 10-01A (Part Level Submission) On January 1, 2022, the ledger of Sheridan Company contained these liability accounts Accounts Payable Sales Taxes Payable Uneared Service Revenue $43,200 7,300 19,700 During January, the following selected transactions occurred. 1 5 12 14 20 Borrowed $18,000 in cash from Apex Bank on a 4-month, 18.000 note Sold merchandise for cash totaling $5,936, which includes sales taxes Performed services for customers who had made advance payments of $10,300. (Credit Paid state treasurer's department for sales taxes collected in December 2021, 57,300 Sold 570 units of a new product on credit at $52 per unit, plus 5% sales tax During January, the company's employees earned wages of $80,000. Withholding related to these w e were 56.120 for Social Security (ICA), $5,629 for federal income tax, and 31,689 for state income tax. The company owed no money related to these canings for federator state nemoloyment to assume that wages med during January will be paid during February. No entry had been recorded for wages or payron tax expense as of January 31