On January 1, 2022, the ledger ofBen's Asphaltcontained 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 $18,000in cash from Apex Bank on a 4-month,5%, $18,000note.

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 treasurer's department for sales taxes collected in December 2021, $8,500.

20 Sold690units of a new product on credit at $46per unit, plus5% sales tax.

During January, the company's employees earned wages of $64,000. Withholdings related to these wages were $4,896for Social Security (FICA), $5,614for federal income tax, and $1,684for 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.

So I need assistance with

1. journalizing the January transactions