On January 1,2022, the ledger of Romada Company contained these liability accounts. Accounts Payable $42,500 Sales Taxes Payable 6,600 Unearned Service Revenue 19.000 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. Interest will be paid at maturity. 5 Sold merchandise for cash totaling $6,254, which includes 6% sales taxes. 12 Performed services for customers who had made advance payments of $10,000. (Credit Service Revenue.) 14 Paid state treasurer's department for sales taxes collected in December 2021, $6,600. 20 Sold 500 units of a new product on credit at $48 per unit, plus 6% sales tax. Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense.