FINANCIAL ACCOUNTING HW HELP! FOR PART (C) MY TOTAL LIABILITIES ENDED UP TO BE $164,335 (and thats wrong)?

on january 1, 2012, ledger of fleming company contained following liability accounts.
accounts payable $52,000
sales taxes payable 8,200
unearned service revenue 11,000

during january, following selected transactions occurred.
jan.1 borrowed $18,000 tricounty bank on 3-month, 7%, $18,000 note.
jan.5 sold merchandise cash totaling $18,480, includes 5% sales taxes.
jan.12 provided services customers had made advance payments of $8,000. (credit service revenue.)
jan.14 paid state revenue department sales taxes collected in december 2011 ($8,200).
jan.20 sold 500 units of new product on credit @ $50 per unit, plus 5% sales tax.

during january, company's employees earned wages of $54,000. withholdings related these wages $4,131 social security (fica), $3,900 federal income tax, , $1,200 state income tax. company owed no money related these earnings federal or state unemployment tax. assume wages earned during january paid during february. no entry had been recorded wages or payroll tax expense of january 31.

instructions
(a) journalize january transactions.
(b) journalize adjusting entries @ january 31 outstanding notes payable , wages expense , payroll tax expense.
(c) prepare current liabilities section of balance sheet @ january 31, 2012. assume no change in accounts payable.

part (c) total current liabilities ended $164,335 (and thats wrong) should $133,366. dont know did wrong. please thats expert in accounting please steps problem :(

on january 1, 2012, ledger of fleming company contained following liability accounts. accounts payable $52,000 sales taxes payable 8,200 unearned service revenue 11,000 during january, following selected transactions occurred. jan.1 borrowed $18,000 tricounty bank on 3-month, 7%, $18,000...

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