On January 1, 2022, the ledger of Sheridan Company contained these liability accounts. Accounts Payable Sales Taxes Payable $56,100 7,320 Unearned Service Revenue 15,800 During January, the following selected transactions occurred. Jan. 1 5 Borrowed $22,800 in cash from Apex Bank on a 4-month, 5%, $22,800 note. Interest will be paid at maturity. Sold merchandise for cash totaling $5,830, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $10,000. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $7,320. 20 Sold 800 units of a new product on credit at $48 per unit, plus 6% sales tax. During January, the company's employees earned wages of $60,000. Withholdings related to these wages were $4,590 for FICA, $4,300 for federal income tax, and $1,300 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 January transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Jan. 1 Cash Notes Payable Jan. 5 Cash Sales Revenue Sales Taxes Payable Debit 22800 5830 Jan. 12 Unearned Service Revenue 10000 Service Revenue Jan. 14 Sales Taxes Payable Cash 7320 Jan. 20 Accounts Receivable 40704 Sales Revenue Sales Taxes Payable Credit 22800 5500 330 10000 7320 38400 2304 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. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Jan. 31 Debit Credit Jan. 31 (to adjust interest expense) Jan. 31 (to adjust salaries and wages expense) (to adjust payroll tax expense)