On January 1, 2017, Carla Vista Co.'s accounting records contained these liability accounts.

Accounts Payable		$43,400
Sales Taxes Payable		7,050
Unearned Service Revenue		19,900

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 $6,360, which includes 6% sales taxes.
12		Performed services for customers who had made advance payments of $11,200. (Record Service Revenue.)
14		Paid state treasurers department for sales taxes collected in December 2016, $7,050.
20		Sold 590 units of a new product on credit at $50 per unit, plus 6% sales tax.

During January, the companys employees earned wages of $73,800. Withholdings related to these wages were $5,646 for Social Security (FICA), $5,271 for federal income tax, and $1,581 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. Wages or payroll tax expense have not been recorded as of January 31.

Assets Liabilities Cash Salaries & + Unearned + Sales Taxes + Interest Pay. + + Accts. Rec. - Notes Pay. + Acct. Pay. + Wages Pay. + Serv. Rev. + FICA Taxes Pay. Fed. Inc. Taxes Pay. St. Inc. Taxes Pay. " State Unemp. Taxes Pay. Bal. Jan. 1 jan. 5 Jan. 31 Bal. Liabilities Stockholders' Equity Retained Earnings Paid-in- Capital Common Stock Sales Taxes + Interest Pay. + FICA Taxes Pay. Fed. Inc. "Taxes Pay. St. Inc. Taxes Pay. State Unemp. Taxes Pay. + Revenue Expense Dividend Service revenue Payroll tax expense Salaries & wages expense Sales revenue Interest expense