I need part B

On January 1, 2017, the ledger of Carla Vista Co. contained these liability accounts. Accounts Payable Unearned Service Revenue 7,600 21,000 Jan. 1 s 12 Borrowed $18,000 in cash from Apex Bank on a 4-month, S%, $18,000 note. sold merchandise for cash totaling $6,360, which includes 6% sales taxes who had made payments of $13,200. (Credit Service Revenue.) 20 sold 700 units of a new product on credit at $46 per unit, plus 6% sales tax. $1,646 for state during February. No entry had been recorded for wages or payroll tax expense as of January 31 for federal or state unemployment tax. Assume that wages earned during January will be paid indented when to nearest whole dollar amount, e.g. 5,275.) titles are t is Debet Credit F10 F12 Prsc F8