the following is a list of liability accounts on the ledger of manson inc.on january 1

1) the following is a list of liability accounts on the ledger of manson inc.on january 1 :sales tax payable $5200accounts payable $9500unearned revenue $16500 the following transaction occured during the monthof january:jan: 1 borrowed $22000, from post oak bank on 6-month 6% note. 9 provided service for customers who had paid $4800 in advance. 15 paid state comptroller for sales taxes collected in december , $5200 18 bought invetory inventory on credit for $1150020 paid $15000on the accounts payable balance23 sold goods on credit for $4500, plus 7% sales taxthe company’s employees earned gross salaries of $68200 during january. the company complied with the law regarding employees’ withholdings and employermatching . withholding were 6.2% for social security tax , 1.45% for medicare tax, $7200 for federal income tax, and $3200.70 for state income tax. Salaries earned in january will be paid during febuary . Roundfigures to two decimal places, for example : $3200. 70Required :a) prepare jpournal entries for the january transactions.b) prepare adjusting entries at january 31 for the salaries expenses , payroll tax expense, and note payable.2) Rexford inc. Entered into the following stock transactions during the year. Apr . 5-issued 40,000 shares of common stock with $3 par value for $150,000. May . 31-issued 5,000 shares of preferred stock with $40 par value for $68 per share.Nov. 15-purchased 1,000 shares of treasury stock for $45,000required prepare the journal entries to record the transactions. use the cost method to account for purchase of treasury stock.

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