On January 1, 2022. the ledger of Sunland Company contained these liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue $44,400 8.500 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 noto. 5 Sold merchandise for cash totaling $5,724, which includes sales taxes 12 Performed services for customers who had made advance payments of $11.700. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, 58.500 20 Sold 690 units of a new product on credit at $46 per unit, plus 5% sales tax. During January, the company's employees earned wages of $64.000. Withholdings related to these wages were $4,896 for Social Security (FICA), 55,614 for federal income tax, and 51,684 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