Problem 10-01A (Part Level Submission) On January 1, 2022, the lediger of Sheridan Company contained these liability accounts 541.200 Accounts Payable Sales The Payable Uneared Service Revenge During January, the following selected transactions occurred. Jan. 1 5 12 14 20 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $10,000 note Sold merchandise for cash totaling $5.935, which includes sales Performed service stomers who had advance of $10.300 C Pulid state tree 's department for sales tes collected in December 2021. 57.300 Sold 570 units of a new product on credit 552 per unit, plus sales tax Service Reven During January, the company's employees eamed wages of $80,000. Withholdings related to these w e were $6,120 for Social Security (HCA), 16 for federal income and $1.689 income tax. The company owed no money related to these aming for federal state unemployment Assume that was med during any w be paid during February No entry had been recorded for wees or prot s ess of any 31 Account Titles and Explanation Debit Credit Jan. 1 Cash 18.000 Notes Payable 18,000 lan 5 Cash CPP025 Sales Revenue II 5,600 Sales Taxes Payable 336 2. Unearned Service Revenue 10,300 T Service Revenue 10,300 Jan. 14 1 Jan. 20 Sales Taxes Payable Cash Accounts Receivable Sales Revenue 31,122 - 11 PARA 29,640 Sales Taxes Payable IT 1,482 (5) Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credit account bites are automatically indented when amount is entered. Do not Indent manually.) Date Account Titles and Explanation Jan 31 (Te record the interest on Jan. 31 (To record payroll and withholding ) (to record lover' )