Problem 10-01A (Part Level Submission) On January 1, 2022, the ledger of Wildhorse Co. contained these liability accounts. $44,700 Accounts Payable Sales Taxes Payable Unearned Service Revenue 8,800 21,200 During January, the following selected transactions occurred. Jan. 1 Borrowed $18,000 in cash from Apex Bank on a 4-month, 5%, $18,000 note. 5 Sold merchandise for cash totaling $5,512, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $13,000. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $8,800. 20 Sold 720 units of a new product on credit at $49 per unit, plus 5% sales tax. During January, the company's employees earned wages of $58,000. Withholdings related to these wages were $4,437 for Social Security (FICA), $5,379 for federal income $1,614 for state income tax. The company owed no money related to these earnings for federal or state unemployment tax. Assume that wages earned during January will b during February. No entry had been recorded for wages or payroll tax expense as of January 31. (a) lournali stillindanted bon