On january 1, 2017, the ledger of carla vista co. contained these liability accounts. accounts payable $44,500 sales taxes payable 7,600 unearned service revenue 21,000 during january, the following selected transactions occurred. jan. 1 borrowed $18,000 in cash from apex bank on a 4-month, 5%, $18,000 note. 5 sold merchandise for cash totaling $6,360, which includes 6% sales taxes. 12 performed services for customers who had made advance payments of $13,200. (credit service revenue.) 14 paid state treasurer’s department for sales taxes collected in december 2016, $7,600. 20 sold 700 units of a new product on credit at $46 per unit, plus 6% sales tax. during january, the company’s employees earned wages of $76,800. withholdings related to these wages were $5,875 for social security (fica), $5,486 for federal income tax, and $1,646 for state income tax. the company owed no money related to these earnings for federal or state unemployment tax. assume that wages earned during january will be paid during february. no entry had been recorded for wages or payroll tax expense as of january 31.