On January 1, 2015, the ledger of Accardo Company contains the following liability accounts.

accounts payable	56320
sales tax payable	7970
unearned service revenue	16090

During January, the following selected transactions occurred.

Jan 5		Sold merchandise for cash totaling $17,712, which includes 8% sales taxes.
Jan 12		Performed services for customers who had made advance payments of $11,120. (Credit Service Revenue.)
Jan 14		Paid state revenue department for sales taxes collected in December 2014 ($7,970).
Jan 20		Sold 950 units of a new product on credit at $50 per unit, plus 8% sales tax.
Jan 21		Borrowed $24,750 from Girard Bank on a 3-month, 8%, $24,750 note.
Jan 25		Sold merchandise for cash totaling $10,584, which includes 8% sales taxes.

A) Journalize the January transactions. Show work.

B) Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty liability, assuming warranty costs are expected to equal 7% of sales of the new product.

C) Prepare the current liabilities section of the balance sheet at January 31, 2017. Assume no change in accounts payable.