On January 1, 2022, the ledger of Sunland Company contained these liability accounts.

Accounts Payable		$44,400
Sales Taxes Payable		8,500
Unearned Service Revenue		20,900

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 $5,724, which includes 6% sales taxes.
12		Performed services for customers who had made advance payments of $11,700. (Credit Service Revenue.)
14		Paid state treasurers department for sales taxes collected in December 2021, $8,500.
20		Sold 690 units of a new product on credit at $46 per unit, plus 5% sales tax.

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.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31	enter an account title to record the interest on outstanding notes payable on January 31enter an account title to record the interest on outstanding notes payable on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	enter an account title to record the interest on outstanding notes payable on January 31enter an account title to record the interest on outstanding notes payable on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	(To record the interest on outstanding notes payable.)
Jan. 31	enter an account title to record payroll and withholding taxes on January 31enter an account title to record payroll and withholding taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	enter an account title to record payroll and withholding taxes on January 31enter an account title to record payroll and withholding taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	enter an account title to record payroll and withholding taxes on January 31enter an account title to record payroll and withholding taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	enter an account title to record payroll and withholding taxes on January 31enter an account title to record payroll and withholding taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	enter an account title to record payroll and withholding taxes on January 31enter an account title to record payroll and withholding taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	(To record payroll and withholding taxes.)
Jan. 31	enter an account title to record employer's payroll taxes on January 31enter an account title to record employer's payroll taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	enter an account title to record employer's payroll taxes on January 31enter an account title to record employer's payroll taxes on January 31	enter a debit amountenter a debit amount	enter a credit amountenter a credit amount
	(To record employers payroll taxes.)