On January 1,2022, the ledger of Crane Company contains these liability accounts. During January, these selected transactions occurred. Jan, 5 Sold merchandise for cash totaling $20,520, which includes 8% sales taxes. 12. Performed services for customers who had made advance payments of $11,000. (Credit Service Reverue) 14 Paid state revenue department for sales taxes collected in December 2021($7.400). 20 Sold 900 units of a new product on credit at $50 per unit, plus 8% sales tax. This new product is subject to a 1-year warranty. 21 Borrowed $24,750 from Girard Bank on a 34month, 8%,$24,750 note. 25 Sold merchandise for cash totaling $8,208, which includes B% sales taxes. Prepare the current liabilities section of the balance sheet at January 31,2022 . Assume no change in accounts payable