On January 1, 2022, the ledger of Blossom Company contained these liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue $44,800 8,900 21,300 During January, the following selected transactions occurred. Jan. 1 5 12 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note. Sold merchandise for cash totaling $6,466, which includes 6% sales taxes. Performed services for customers who had made advance payments of $13,800. (Credit Service Revenue.) Paid state treasurer's department for sales taxes collected in December 2021, $8,900. Sold 730 units of a new product on credit at $45 per unit, plus 6% sales tax. 14 20 During January, the company's employees earned wages of $56,000. Withholdings related to these wages were $4,284 for Social Security (FICA) $5,593 for federal income tax, and $1,678 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. No entry had been recorded for wages or payroll tax expense as of January 31. Journalize the January transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to nearest whole dollar amount, e.g. 5,275.) Date Account Titles and Explanation Debit Credit in. 1 A Cash 18000 Notes Payable 18000 in. 5 4 Cash | Sales Revenue 6100 Sales Taxes Payable 366 in. 124 Unearned Service Revenue 13800 Service Revenue 13800 in. 14 Sales Taxes Payable 8900 Cash 8900 an. 20 Accounts Receivable 34821 Sales Revenue 32850 Sales Taxes Payable 1971 ournalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll ax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 Interest Expense 90 Interest Payable 90 (To record the interest on outstanding notes payable.) BLOSSOM COMPANY Balance Sheet (Partial) January 31, 2022 A Current Liabilities Accounts Payable $ 44800 Sales Taxes Payable Unearned Service Revenue Notes Payable Interest Payable FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Salaries and Wages Payable Total Current Liabilities $