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Jan

5 Cash 22,680 Sales Sales Taxes Payable

21,000 1,680

12 Unearned Service Revenue 10,000 Service Revenue 14 Sales Taxes Payable 7,700 Cash 20 Accounts Receivable 43,200 Sales Sales Taxes Payable 21 Cash Notes Payable 18,000

10,000

7,700

40,000 3,200

18,000

25 Cash 12,420 Sales Sales Taxes Payable

11,500 920

Jan. 31 Interest Expense Interest Payable

40 40

Current liabilities Notes payable Accounts payable Unearned service revenue Sales taxes payable Interest payable Total current liabilities

$18,000 52,000 6,000 5,800 40 $81,840

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