On January 1.2022, the ledger of Sunland Company contains these liability accounts. Accounts Payable $53,500 Sales Taxes Payable 7,200 Unearned Service Revenue 16,500 During January, these selected transactions occurred. Jan. 5 Sold merchandise for cash totaling $20,520, which includes 8% sales taxes 121 Performed services for customers who had made advance payments of $10.500. (Credit Service Revenue) 14 Paid state revenue department for sales taxes collected in December 2021 ($7.200) 20 Sold 900 units of a new product on credit at $50 per sit, plus 8% sales tax. This new product is subject to a 1-year warranty. 21 Borrowed $27,000 from Girard Bank on a 3 month, 8 $27,000 not 25 Sold merchandise for cash totaling $2.884 which includes 8 sales toms Jaumatize the liary transaction (Ceraccount titles are automatically indented when amount is entered. Do not indent manually Record journal entries in the order presented in the problem