On January 1, 2017, the ledger of Ivanhoe Ltd, contains the following liability accounts. Accounts Payable 52,570 Sales Taxes Payable 5,900 Unearned Service Revenue 16,910 During January, the following selected transactions occurred. Jan. 5 Sold merchandise for cash totaling 14,766, which includes 7% sales taxes. 12 Performed services for customers who had made advance payments of 10,530. (Credit Service Revenue. 14 Paid revenue department for sales taxes collected in December 2016 (5,900). 20 Sold 620 units of a new product on credit at 52 per unit, plus 7% sales tax. 21 Borrowed 15,750 from DeKalb Bank on a 3-month, 6%, 15,750 note. 25 Sold merchandise for cash totaling 8,411, which includes 7% sales taxes. (a) Journalize the January transactions, (Round answers to 0 decimal places, e.g. 125. Credit account titles are Account Titles and Explanation Debit Credit Jan. 5 Cash 14766 Sales Revenue Sales Taxes Payable