On January $1,2025,$ the ledger of Cullumber Company contained these liability accounts.

During January, the following selected transactions occurred.

Jan. $1$ Borrowed $$18,000$ in cash from Apex Bank on a $4-$month, $5\%,$$$18,000$ note.

$5$ Sold merchandise for cash totaling $$6,572,$ which includes $6\%$ sales taxes.

$12$ Performed services for customers who had made advance payments of $$12,000.($Credit Service Revenue.$)$

$14$ Paid state treasurer's department for sales taxes collected in December $2024,$ $$8,000.$

$20$ Sold $640$ units of a new product on credit at $$48$ per unit, plus $5\%$ sales tax.

During January, the company's employees earned wages of $$94,000.$ Withholdings related to these wages were $$7,191$ for FICA,

$$5,486$ for federal income tax, and $$1,646$ for state income tax. The company owed no money related to these earnings for federal or

state unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for

wages or payroll tax expense as of January $31.$

$($a$)$

$($b$)$

Your answer is partially correct.

Journalize the adjusting entries at January $31$ for the outstanding note payable and for salaries and wages expense and payroll tax

expense. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent

manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts.$)$