On January 1, 2017, the ledger of Riverbed Ltd. contains the following liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue 53,750 6,560 16,790 During January, the following selected transactions occurred. Jan. 5 Sold merchandise for cash totaling 22,470, which includes 7% sales taxes. 12 Performed services for customers who had made advance payments of 11,000. (Credit Service Revenue.) 14 Paid revenue department for sales taxes collected in December 2016 (6,560). 20 Sold 600 units of a new product on credit at 52 per unit, plus 7% sales tax. 21 Borrowed 22,500 from DeKalb Bank on a 3-month, 6%, 22,500 note. 25 Sold merchandise for cash totaling 10,355, which includes 7% sales taxes. (a) Journalize the January transactions. (Round answers to O decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit