Question 2: Liabilities - 15 marks On September 1, 2023 - the ledger of M\&S Company contains the following liability accounts: Account Payable AccountPayableSalesTaxesPayableUnearnedServiceRevenue$142,50014,800155,000 During September, the following selected transactions occurred: Sep 1. Borrows $280,000 from O\&T Bank by signing a 6 -month, 9%, interest-bearing note Sep 5. Sold merchandise for cash totalling $20,520, which included 8% sales taxes Sep 20. Provided services of $10,000 for customers who had made advance payments Required: on credit at $45 per unit, plus 8% sales taxes b) Journalise the adjustion transactions. ( 9 marks) c) Prepare the entry at maturities as December 31,2023 for the note payable. ( 2 marks) the end of the year (4 marks)