On January 1, 2022, the ledger of Coronado Company contains these liability accounts. Accounts Payable $51,000 Sales Taxes Payable 7,700 Unearned Service Revenue 14,500 During January, these selected transactions occurred. Jan. 5 Sold merchandise for cash totaling $20,520, which includes 80% sales taxes. 12 Performed services for customers who had made advance payments of $11,000. [Credit Service Revenue.] 14 Paid state revenue dep acted in December 2021 ($7,700). 20 Sold 900 units of = new product on credit at $50 per unit, plus 8) sales tax. This new product is subject to = 1-year warranty. 21 Borrowed $27,000 from Girard Bank on = 3-month, 8%, $27.000 nate. 25 Sold merchandise for cash totaling $9,504, which includes BX sales taxes. 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.) Date Account Titles and Explanation Debit Credit