boxes marked in red have wrong values. please rectify

On January 1, 2022, Sandhill Co's accounting records contained these liability accounts. $43,500 Accounts Payable Sales Taxes Payable Unearned Service Revenue 7,600 20,000 During January, the following selected transactions occurred, Jan. 1 5 12 Borrowed $18,000 in cash from Apex Bank on a 4-month. 5%, $18,000 note. Sold merchandise for cash totaling $5,300, which includes 6% sales taxes. Performed services for customers who had made advance payments of $10,600. (Record Service Revenue.) Paid state treasurer's department for sales taxes collected in December 2021, 57,600. Sold 600 units of a new product on credit at $46 per unit, plus 6% sales tax. 14 20 During January, the company's employees earned wages of $72.900. Withholdings related to these wages were $5,577 for 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 earned during January will be paid during February, Wages or payroll tax expense have not been recorded as of January 31, Assets Cash Accts. Rec. Notes Pay Bal. $ $ i ta Jan. 1 18,000 18,000 Jan.5 5,300 Jan. 12 Jan. 14 -7.600 Jan. 20 29256 Adj. Jan. 31 -5,577 i Jan. 31 -5,207 i Jan. 31 - 1,562 Bal. 32610 18000 Acct. Pay. Salaries & Wages Pay. Unearned Serv. Rev. + Sales Taxes $ 43,500 $ $ 20,000 - 10,600 43,500 9400 Liabilities Sales Taxes Pay. Interest Pay FICA Taxes Pay. Fed. Inc. Taxes $ 7.600 TA $ 318 -7,600 1656 5,577 1... 1974 5,577 Paid-ir Fed. Inc. Taxes Pay. St. Inc. Taxes Pay. + State Unemp. Taxes Pay. Comm 5,207 1,562 5,577 1,562 Stockholders' Equity Retained Earnings Paid-in-Capital Common Stock Revenue Expense Divider 4982 10.600 27600 i UUEDE III 43182