On January 1, 2022, Cullumber Company's accounting records contained these liability accounts. During January, the following selected transactions occurred. lan. 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. (Record Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $8,000. 20 Sold 640 units of a new product on credit at $50 per unit, plus 6% sales tax. During January, the company's employees eamed wages of $76,800. Withtioldings related so these wages were $5,875 for 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. Wages or payroll tax expense have not been recorded as of January 31. Assets Bal. Jan.5 tan. 12 Jan. 14 Jan.20 Ad). tan. 31 tan31 Jan.31 BaI. Liabi Acct. Pay. + Salaries \& Wages Pay. Unearned Serv. Rev. Sales Taxes Pay. $ $ $ thes Interest Pay. + FICATaxes Pay. Fed. Inc. Taxes Pay. St. Inc, Taxes Pay. $ Stockholders' Equity Paid-in-Capital State Unemp. Taxes Pay. Common Stock Revenue Expense Retaines \$