On January 1, 2022, the ledger of Bramble Company contains these liability accounts. During January, these 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 2021($7,200). 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 $11,556, which includes 8% sales taxes. Journalize the January transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manuall) Record joumal entries in the order presented in the problem.) Jan. 20v Accounts Receivable Sales Revenue Sales Taxes Payable Jan. 21 Cash Notes Payable Jan. 25 Cash Sales Revenue Sales Taxes Payable 27000 Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty liability, assuming warranty costs are expected to equal 7% of sales of the new product. (Hint: Use one-third of a month for the Girard Bank note.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in accounts payable