On January 1, 2022, the ledger of Sheffield Company contains these liability accounts.

Accounts Payable		$51,500
Sales Taxes Payable		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		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.
21		Borrowed $24,750 from Girard Bank on a 3-month, 8%, $24,750 note.
25		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.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 5Jan. 12Jan. 14Jan. 20Jan. 21Jan. 25Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 5Jan. 12Jan. 14Jan. 20Jan. 21Jan. 25Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 5Jan. 12Jan. 14Jan. 20Jan. 21Jan. 25Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 5Jan. 12Jan. 14Jan. 20Jan. 21Jan. 25Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 5Jan. 12Jan. 14Jan. 20Jan. 21Jan. 25Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Jan. 5Jan. 12Jan. 14Jan. 20Jan. 21Jan. 25Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount