On January 1, 2017, the ledger of Fleming Company contained the following liability accounts. Accounts Payable $52,000 Sales Taxes Payable 8,200 Unearned Service Revenue 11,000 During January, the following selected transactions occurred. Jan. 1 Borrowed $30,000 from TriCounty Bank on a 3-month, 6%, $30,000 note. 5 Sold merchandise for cash totalling $20,165, which includes 9% sales taxes. 12 Provided $7,000 of services for customers who had made advanced payments. 14 Paid state revenue department for sales taxes collected in December 2013 ($8,200). 20 Sold 550 units of a new product on credit at $50 per unit, plus 9% sales tax. Instructions (a) Journalize the January transactions. (b) Journalize the adjusting entries at January 31 for the outstanding notes payable.