On January 1, 2022, the ledger of Carla Vista Co. contained these liability accounts.

Accounts Payable$44,500Sales Taxes Payable8,600Unearned Service Revenue21,000

During January, the following selected transactions occurred.

Jan. 1Borrowed $18,000in cash from Apex Bank on a 4-month,5%, $18,000note.5Sold merchandise for cash totaling $6,360, which includes 6% sales taxes.12Performed services for customers who had made advance payments of $13,200. (Credit Service Revenue.)14Paid state treasurer's department for sales taxes collected in December 2021, $8,600.20Sold700units of a new product on credit at $46per unit, plus5% sales ta