On January 1, 2022, Oriole Company's accounting records contained these liabbty accounts. Accounts Payable $44,100 Sales Taxes Payable 8,200 Unearned Service Revenue 20,600 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 $5,936, which includes 6% sales taxes. 12 Performed services for customers who had mode odvance payments of $11,700 (Record Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $0,200. 20 Sold 660 units of a new product on credit at $50 per unit, plus 6% sales tax. During January, the company's employees earned wages of $73,200. Withholdings related to these woges were $5,600 for FICA, 85,229 for federal income tax, and $1,569 for state Income tox. The company owed no money related to these earnings for federal or state unemployment tax. Assume that woges earned during January will be paid during February. Wages or payroll tox expense have not been recorded as of January 31. Prepare a tobular summary to record the January transactions and the adjustments on January 31 for the outstanding note payable and the salaries and wages expense and payroll tax expense. Include margin explanations for the changes in revenues and expenses. (if a transaction causes a decrease in Assets, Liabilities or Stockholders'Equity, ploce a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity Item that was reduced. Round answers to O decimal places, e.g. 5,275.)