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. Round answers to nearest whole dollar amount, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash 18000 Notes Payable 18000 Jan. 5 V Cash 7420 Sales Taxes Payable 420 Sales Revenue 7000 Jan. 12 Uneamed Service Revenue 11100 HULLULILIHI Service Revenue 11100 Jan. 14 Sales Taxes Payable 7200 Cash 7200 Jan. 20 Accounts Receivable 28812 Sales Taxes Payable 1372 Sales Revenue 27440 Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 To record the interest on outstanding notes payable.) Jan. 31 (To record payroll and withholding taxes.) Jan. 31 (To record employer's payroll taxes.)