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.) On January 1, 2022, the ledger of Brambie Company contains these Hability accoonts. During Janaary, these selected transactions occurred Jen 5 Sold merchandise for cash totaline $20,520 whichinchodes b\% sades laxes. 12 Performed services for customers who had made adyance pavments of $10.500. (Credit Service Revenue) 14 Paid state revenie department for sales takes collected in December 2021(57,200). 20 Sold 900 units of a new product on credit at $50 per unit, plus B\% sales tax, Twis new product is subject to a 1 -year warranty Prepare the current liabilities section of the balance sheet at Januarv 31. 2022. Assume no rhanoe in accounts payable. During January, these selected transactions occurred. Jan.5 Sold merchandise for cash totaling $20.520, which includes 8% sales taxes 12 Performed services for customers who had made advance pavments of \$10,500. (Credit Service Revenue) 14 Paid state revenue department for sales taxes collected in December 2021($7,200). 20 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. 21 Borrowed $27,000 from Girard Bank on a 3-month, 8\%, $27,000 note. 25 Sold merchandise for cash totaling $11,556, which includes 8% sales taxes. Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty liablity, assuming warranty costs are expected to equal 7% of sales of the new product. (Hint: Use one-third of a month for the Girard Bank note) (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. Recard journol entries in the order presented in the problem.)