Question: Journalize the January transactions. (Round answers to 0 decimal places, e.g. 125.)

On January 1, 2017, the ledger of Waterway Ltd. contains the following liability accounts. Accounts Payable Sales Taxes Payable Unearned Service Revenue 52,120 7,570 16,610 During January, the following selected transactions occurred. Jan. 5 Sold merchandise for cash totaling 19,153, which includes 7% sales taxes. 12 Performed services for customers who had made advance payments of 10,150. (Credit Service Revenue.) 14 Paid revenue department for sales taxes collected in December 2016 (7,570). 20 Sold 605 units of a new product on credit at 52 per unit, plus 7% sales tax. 21 Borrowed 15,750 from DeKalb Bank on a 3-month, 6%, 15,750 note. 25 Sold merchandise for cash totaling 13,055, which includes 7% sales taxes