On January 1, 2017, the ledger of Cullumber Company contained these liability accounts.

Accounts Payable		$43,900
Sales Taxes Payable		7,300
Unearned Service Revenue		20,400

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 $6,572, which includes 6% sales taxes.
12		Performed services for customers who had made advance payments of $12,000. (Credit Service Revenue.)
14		Paid state treasurers department for sales taxes collected in December 2016, $7,300.
20		Sold 640 units of a new product on credit at $48 per unit, plus 6% sales tax.

During January, the companys employees earned wages of $76,800. Withholdings related to these wages were $5,875 for Social Security (FICA), $5,486 for federal income tax, and $1,646 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. No entry had been recorded for wages or payroll tax expense as of January 31.

Journalize the January transactions:

Date Account Titles and Explanation Debit Credit Jan. 1 | |Cash 18,000 Notes Payable 18,000 Jan. 5 Cash 6,572 Sales Taxes Payable 6177.68 Sales Taxes Payable 394.32 [Jan. 12 : Unearned Service Revenue 12,000 Service Revenue 12,000 Jan. 14Sales Taxes Payable 7,300 Cash 7,300 Jan. 20Accounts Receivable 48 Sales Taxes Payable 45.12 Sales Taxes Payable 2.88