I answered 91% of this question. I need help with the once that are highligted red.

Question 2 of 12 0.91/1 View Policies Show Attempt History Current Attempt in Progress On January 1, 2022, the ledger of Sandhill Cocontained these liability accounts. $44,600 Accounts Payable Sales Taxes Payable Unearned Service Revenue 8,700 21,100 5 During January, the following selected transactions occurred Jan 1 Borrowed $18,000 in cash from Apex Bank on a 4-month. 5% $18.000 note Sold merchandise for cash totaling 56,360, which includes 6% sales taxes Performed services for customeck who had made advance payments of $13,600. (Credit Service Revenue) Paid state treasurer's department for sales tres collected in December 2021. 58.700 Sold 710 units of a new product on credit at $54 per unit. plus 5% tax 12 20 During January, the company's employees came was of 560000 Withholding related to these we were $450 for Social Security (FICA. 55.200 for federal income and si scottate income ta. The company owed no money related to the camins for federal state unemployment tax Assume that waard during auary will be paid during February Ne entry en recordedores o parte monary who Your answer is partially correct. Journalize the January transactions. (Credit account titles are automatically indented when amunt is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to newest whole dollar amount, eg 5275) Date Account Titles and Explanation Debit Credit Jan 1 18000 Notes Payable 16000 Jan Cash 6360 Sales Renue 6300 Sales Tres Payable Jan 12 Unosna service Revenue 19.00 Serca Raven lesbi 0.91/1 tax expere BONETER WWE TORO Date Account Titles and Explanation Debit Credit Jan. 31 Interest Expense 75 75 Interest Payable (To record the interest on outstanding notes payable) Salaries and Wages Copense Jan. 31 60000 FICA Tees Payable 4590 IN LUONTE Federal Income Tax Payable 5200 Stute Income Tages Duvable 1560 Salaries and Wale (To record payroll and withholding ta. Jan 31 FICATO ( ) Textbook and Media of Account Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in Accounts Pa SANDHILL CO. Balance Sheet (Partial) For the Year Ended January 31, 2022 Current Liabilities Accounts Payable 44600 Sales Taxes Payable 2277 Ungarned Service Revenue 7500 FICA Taxes Payable 18000 Salaries and Wages Payable 79677 5200 Federal Income Taxes Payable 1560 State Income Taxes Payable 75 Interest Payable 18000 Notes Payable 132452 Total Current Lilities e Textbook and Media