On January 1, 2017, the ledger of accardo company contains the liability accounts.

Accounts payable $51,100

Sales Taxes Payable $7,100

Unearned Service revenue $16,400

During January, the following selected transactions occurred.

January 5. Sold merchandise for cash totaling $20,520, which includes 8% sales taxes.

January 12. Performed services for customers who had made advance payments of $10,000. (Credit service revenue)

January 14. Paid state revenue department for sales taxes collected in December 2016 ($7,100)

January 20. Sold 980 units of a new product on credit at $50 per unit, plus 8% sales tax.

January 21. Borrowed $22,500 from Girard bank on a 3-month, 8%, $22,500 note.

January 25. Sold merchandise for cash totaling $12,420, which includes 8% sales taxes.

Journalize the January transactions