please answer parts a and b, include numbers in picture thanks

4. On January 1, 2017, the ledger of Fleming Company contained the following liability accounts. Accounts Payable $50,000 Sales Taxes Payable 6,500 Unearned Service Revenue 10,000 During January, the following selected transactions occurred. Jan. 1 5 12 Borrowed $20,000 from TriCounty Bank on a 3-month, 4%, $20,000 note. Sold merchandise for cash totalling $21,800, which includes 9% sales taxes. Ignore cost of goods sold. Provided $6,900 of services for customers who had made advanced payments. Paid state revenue department for sales taxes collected in December 2013 ($6,500). Sold 600 units of a new product on credit at $45 per unit, plus 9% sales tax. 14 20 Instructions (1) Journaline the January transactions Date Description Debit Credit (b) Journalize the adjusting entries at January 31 for the outstanding notes payable. Description Debit Credit Date