On January 1, 2015, the ledger of Accardo Company contains the following liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue $51,650 7,320 16,500 During January, the following selected transactions occurred. Jan. 5 Sold merchandise for cash totaling $22,572, which includes 8% sales taxes. 12 Performed services for customers who had made advance payments of $10,790. (Credit Service Revenue.) 14 Paid state revenue department for sales taxes collected in December 2014 ($7,320). 20 Sold 950 units of a new product on credit at $50 per unit, plus 8% sales tax. 21 Borrowed $24,750 from Girard Bank on a 3-month, 8%, $24,750 note. 25 Sold merchandise for cash totaling $7,236, which includes 8% sales taxes. (a) Journalize the January transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 5 ****** elli iii Jan. 12 Jan. 14 Jan. 20 Jan. 21