Question 4 On January 1, 2017, the ledger of Accardo Company contains the following liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue $51,500 7,800 15,500 During January, the following selected transactions occurred. Jan. 5 Sold merchandise for cash totaling $20,844, which includes 8% sales taxes. 12 Performed services for customers who had made advance payments of $12,000. (Credit Service Revenue.) 14 Paid state revenue department for sales taxes collected in December 2016 ($7,800) 20 Sold 900 units of a new product on credit at $50 per unit, plus 8% sales tax. This new product is subject to a 1-year warranty. 21 Borrowed $22,500 from Girard Bank on a 3-month, 896, $22,500 note. 25 Sold merchandise for cash totaling $13,392, which includes 8% sales taxes. Journalize the January transactions(Credit account titles are automatically indented when amount is entered. Do not indent manually, Record journal entries in the order presented in the