On January 1, 2025, the ledger of Sunland Company contained these liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue Jan. 1 5 During January, the following selected transactions Accurred. 12 14 $43,300 20 7,400 19,800 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note. Sold merchandise for cash totaling $5,512, which includes 6% sales taxes. Performed services for customers who had made advance payments of $11,800. (Credit Service Revenue.) Paid state treasurer's department for sales taxes collected in December 2024, $7,400. Sold 580 units of a new product on credit at $48 per unit, plus 5% sales tax. During January, the company's employees earned wages of $82,000. Withholdings related to these wages were $6,273 for FICA, $5,057 for federal income tax, and $1,517 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

On January 1,2025 , the ledger of Sunland Company contained these liability accounts. During January, the following selected transactions \&-curred. Jan. 1 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%,$18,000 note. 5 Sold merchandise for cash totaling $5,512, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $11,800. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2024,\$7,400. 20 Sold 580 units of a new product on credit at $48 per unit, plus 5% sales tax. During January, the company's employees earned wages of $82,000. Withholdings related to these wages were $6,273 for FICA. $5.057 for federal income tax, and $1.517 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 pald during February. No entry had been recorded for waoes or navrell taxexnence asof lanuary 31 Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and paryroll tax expense. (tist all debit entries before credit entrles. Credit occount tiltes are automatically indented when amounit is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)