In January 2014, Zaur Company had the following journal entries occur: Jan 5 Sold merchandise for $15800 cash that cost Zaur $9500. Jan 12 Provided services for customers who had previously made advance payments of $7000 Jan 15 Sold gift card with value of $500. Jan 15 Borrowed $18,000 from Second National Bank on a 3 month, 6% note. Jan 17 Paid $35000 to creditors on account. Jan 18 Customer purchased $75 worth of merchandise that cost $59 using a gift card to pay for it. Jan 30 Customer redeemed $350 of loyalty rewards in exchange for services. Jan 31 Provided services for a customer worth $1000 for cash and Issued 100 loyalty points worth $1 each. a) Record the transactions.Zaur records adjusting entries monthly. Include explanations