On January 1,2025, the ledger of Blossom Company contained these liability accounts. During January, the following seiected transactions occurred. Jant Borrowed $18,000 in cash from Apex Bank on a A-month, 5%,$18,000 note. 5. Sold merchandise for casb totaling $5.300. which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $11,600. (Credit Service Revenue) 14 Paid state treasurer's department for sales taxes collected in December 2024, $6,700. 20 Sold 510 units of a new product on credit at 545 per unit, plun 6 sales tax. During January, the company's employees earned wages of $70.000. Withholdings related to these wages were $5,355 for FICA. \$5.000 for federal income tax, and \$1,500 for state income tax. The company owed no money related to these earnings for federal o wages or payroll tax expense as of Janeary 31. Journalize the January transactions. Omit cost of goods sold entries, (Uist all debit entries before credit entries. Credit account titles ane outomaticolly indented when amount is entered. Do not indent manually if no entry is repuired, select "No Entry" for the account titles and enter 0 for the amounts. Recond journal entries in the order presented in the problem. Round answers to nearest whale dollor amount. es. 5,275 )