On January 1, 2012, the ledger of Kindt Company contained these liability accounts.

Accounts Payable		$57,180
Sales Taxes Payable		6,680
Unearned Service Revenue		29,340

During January, the following selected transactions occurred.

Jan. 1		Borrowed $14,160 in cash from Premier Bank on a 4-month, 5%, $14,160 note.
5		Sold merchandise for cash totaling $5,936, which includes 6% sales taxes.
12		Provided services for customers who had made advance payments of $21,173. (Credit Service Revenue.)
14		Paid state treasurer