On January 1, 2020, the ledger of Sheffield Company contains the following liability accounts.

Accounts Payable		$57,000
Sales Taxes Payable		7,800
Unearned Service Revenue		16,000

During January, the following selected transactions occurred.

Jan. 5		Sold merchandise for cash totaling $20,520, which includes 8% sales taxes.
12		Performed services for customers who had made advance payments of $10,500. (Credit Service Revenue.)
14		Paid state revenue department for sales taxes collected in December 2019 ($7,800).
20		Sold 900 units of a new product on credit at $50 per unit, plus 8% sales tax. This new product is subject to a 1-year warranty.
21		Borrowed $27,000 from Girard Bank on a 3-month, 8%, $27,000 note.
25		Sold merchandise for cash totaling $9,936, which includes 8% sales taxes.

Journalize the January transactions.