Uneared Service Revenue 20.900 Dubl ar. the following selected transactions occurred at Borrowed in ch a rom .000 5 So merchandis i ng 55.72, which indudest 2 Performed services for customers who are payments 1 00 Credit Service 14 Pidate treasurer department for sales taxes collected in December 2001, $1,500 20 S t ofa new product on perunt. plus e Textbook and Media List of Accounts Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credit account titles are automatically Credit Date Account Titles and Explanation Jan. 31 [To record the interest on outstanding notes payable) Jan 31 T hcoach Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credito Date Account Titles and Explanation Debit Credit Jan. 31 (To record the interest on outstanding notes payable.) Jan 31 (To record payroll and withholding taxes.) Jan. 31 (To record employer's payroll taxes.) e Textbook and Media List of Accounts Prepare the current liabilities section of the balance sheet at January 31, 2022. Assume no change in Accounts Payable. SUNLAND COMPANY Balance Sheet (Partial)