On January 1.2022, the ledger of Oriole 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 Revenue.) 14 Paid state revenue department for sales taxes collected in December 2021 ($7,300). 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 3-month, 8%,$24,750 note, 25 Sold merchandise for cash totaling $7,560, which includes 8% sales taxes, Journalize the adjusting entries at January 31 for (1) the outstanding notes payable, and (2) estimated warranty fiability, assurning warranty costs are expected to equal 7% of sales of the new product. (Hint Use one-third of a month for the Girard Bank note.) (Credit account tities are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the