During January, the following selected transactions occurred Jan. 5 Sold merchandise for cash totaling $20,520, which includes 8% sales taxes. 12 14 20 Performed services for customers who had made advance payments of $11.000. (Credit Service Revenue.) Paid state revenue department for sales taxes collected in December 2012 ($7.700). Sold 900 units of a new product on credit at $50 per unit, plus 8% sales tax. This new product is subject to a 1-year warranty Borrowed $27,000 from Girard Bank on a on a 3-month, 8%. $27,000 note. Sold merchandise for cash totaling $9.504, which includes 8% sales taxes 21 25 (a) Journalize the January transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Journalize the January transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually Record journal entries in the order presented in the problem.) Date Account Titles and Explanation 1 Debit Credit eTextbook and Media List of Accounts