On January 1, 2022, the ledger of Cullumber Company contained these liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue $42,800 6,900 19,300 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 $5,512, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $11,800. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $6,900. 20 Sold 530 units of a new product on credit at $50 per unit, plus 6% sales tax. During January, the company's employees earned wages of $72,000. Withholdings related to these wages were $5,508 for Social Security (FICA), $5,050 for federal income tax, and $1,515 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. Date Account Titles and Explanation Debit Credit Cash 18000 Notes Payable 18000 Jan.5 2 Cash D 5 512 Sales Revenue 5182 Sales Taxes Payable 330 Jan. 12 Unearned Service Revenue 11800 Service Revenue Service Revenue 11800 Sales Taxes Payable 6900 Cash 6900 Jan. 20 Accounts Receivable 26500 Sales Revenue 24910 Sales Taxes Payable 1590