On January 1, 2022, the ledger of Sheffield Company contains these liability accounts. Accounts Payable Sales Taxes Payable $51,500 7,300 Unearned Service Revenue 17.000 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 $12,000. (Credit Service Revenue.) 14 Paid state revenue department for sales taxes collected in December 2021 ($7,300). 20 21 225 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. Borrowed $24,750 from Girard Bank on a 3-month, 8% $24,750 note. Sold merchandise for cash totaling $10,368, which includes 8% sales taxes. (a) 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.) Shou