Problem 10-1A (Part Level Submission) On January 1, 2017, the ledger of Riverbed Ltd. contains the following liability accounts. Accounts Payable 52,810 Sales Taxes Payable 7,080 Unearned Service Revenue 16,680 During January, the following selected transactions occurred. Jan. 5 Sold merchandise for cash totaling 14,980, which includes 7% sales taxes. 12 Performed services for customers who had made advance payments of 11,760. (Credit Service Revenue.) 14 Paid revenue department for sales taxes collected in December 2016 (E7,080). 20 Sold 600 units of a new product on credit at 52 per unit, plus 7% sales tax. 21 Borrowed 20,250 from DeKalb Bank on a 3-month, 6%, 20,250 note. 25 Sold merchandise for cash totaling 9,275, which includes 7% sales taxes. (a) Journalize the January transactions. (Round answers to 0 decimal places, e.g. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit