On Janaary 1. 2022 the ledger of Cullumber Companv cortained these fiabilityaccounts During Janisary, the following selected transactions occurred. Jan 1 Bortowed $18,000 inchh from Apex Bark on a 4-month, 5518000 note. 5 Sold merchandise for cash sotaling $5.936 which includes 6% sales tawec. 12 Performed services for customers who had made advance payments of $12,500. (Credit 5 ervice thevenue) 14 Paidstate treasurer's department for sales tames colsected in December 2021: $9,100. 20 Sold 750 units of a new product on eredit at $4 per unit, plus 6% sales tax During January, the company's emplopeeseamed wases of $52,000 Witholdings related to these wages were 53978 for Social 50cunit SFICA. 55.686 for federal income tax, and $1.706 for state income taw. The conpacy owed no money related to ehese earinas for federal of state unemployment tac Assume that wages eamed during haniary will be paid during February, No entry had been recorded for wiges or parroll tax expense as of lawiary 31 Veie History bookmers Deviogs Window Heig whment - Reporting and Amalyzing Liabisties an-14: Nalestian payasle eTextbook and Media List of Accounts (Torecord the interest on outstanding notes payable.) tan31 (Torecord payroli and withholding tanes) lan31 (To record emploper's payroli taves.)