On January 1, 2022, the ledger of Splish Brothers Inc. contained these liability accounts. Accounts Payable $52,500 7,200 Sales Taxes Payable Unearned Service Revenue 16,500 During January, the following selected transactions occurred. Jan. 1 Borrowed $25,200 in cash from Apex Bank on a 4-month, 5%, $25,200 note. Interest will be paid at maturity. 5 Sold merchandise for cash totaling $7,632, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $10,000. (Credit Service Revenue.) 14 20 Paid state treasurer's department for sales taxes collected in December 2021, $7,200. Sold 400 units of a new product on credit at $48 per unit, plus 6% sales tax. During January, the company's employees earned wages of $62,000. Withholdings related to these wages were $4,743 for FICA, $4,450 for federal income tax, and $1,350 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 Debit Credit