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On January 1, 2014, the ledger of Werth Company contains the following liability accounts Accounts Payable $35,000 Sales Taxes Payable 5,000 Unearned Service Revenue 12,000 During January, the following selected transactions occurred. Jan. 1 Borrowed $ 30,000 in cash from Platteville Bank on a 4-month, 6%, $30,000 note. 5 Sold merchandise for cash totaling $11,130, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $8,000.(Credit Service Revenue) 14 paid state treasurer's department for sales taxes collected in December 2013, $5,000. 20 Sold 750 units of a new product on credit at $44 per unit, plus 6% sales tax. This new product is subject to a 1-year warranty. 25 Sold merchandise for cash totaling $16,536, which includes 6% sales taxes. Instructions Journalize the January transactions. Journalize the adjusting entries at January 31 for (1) the outstanding notes payable. and ( ) estimated warranty liability, assuming warranty costs are expected to equal 5% of sales of the new product. prepare the current liabilities section of the balance sheet at January 31, 2014. Assume no change in accounts payable. Prepare current liability entries, adjusting entries, current liabilities