On January 1, 2022, the ledger of Cullumber Company contained these liability accounts.

Accounts Payable		$43,900
Sales Taxes Payable		8,000
Unearned Service Revenue		20,400

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 $6,572, which includes 6% sales taxes.
12		Performed services for customers who had made advance payments of $12,000. (Credit Service Revenue.)
14		Paid state treasurers department for sales taxes collected in December 2021, $8,000.
20		Sold 640 units of a new product on credit at $48 per unit, plus 5% sales tax.

During January, the companys employees earned wages of $94,000. Withholdings related to these wages were $7,191 for Social Security (FICA), $5,486 for federal income tax, and $1,646 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 adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31	enter an account title to record the interest on outstanding notes payable on January 31	enter a debit amount	enter a credit amount
	enter an account title to record the interest on outstanding notes payable on January 31	enter a debit amount	enter a credit amount
	(To record the interest on outstanding notes payable.)
Jan. 31	enter an account title to record payroll and withholding taxes on January 31	enter a debit amount	enter a credit amount
	enter an account title to record payroll and withholding taxes on January 31	enter a debit amount	enter a credit amount
	enter an account title to record payroll and withholding taxes on January 31	enter a debit amount	enter a credit amount
	enter an account title to record payroll and withholding taxes on January 31	enter a debit amount	enter a credit amount
	enter an account title to record payroll and withholding taxes on January 31	enter a debit amount	enter a credit amount
	(To record payroll and withholding taxes.)
Jan. 31	enter an account title to record employer's payroll taxes on January 31	enter a debit amount	enter a credit amount
	enter an account title to record employer's payroll taxes on January 31	enter a debit amount	enter a credit amount
	(To record employers payroll taxes.)