The following payroll liability accounts are included in the ledger of Patteri Company on January 1, 2012.

FICA Taxes Payable                                                  $ 540
Federal Income Taxes Payable                                  1,100
State Income Taxes Payable                                         210
Federal Unemployment Taxes Payable                          54
State Unemployment Taxes Payable                             365
Union Dues Payable                                                     200
U.S. Savings Bonds Payable                                         300

In January, the following transactions occurred.

Jan.  10 Sent check for $200 to union treasurer for union dues.
         12 Remitted check for $1,640 to the Federal Reserve bank for FICA taxes and federal income taxes withheld.
         15 Purchased U.S. Savings Bonds for employees by writing check for $300.
         17 Paid state income taxes withheld from employees.
         20 Paid federal and state unemployment taxes.
         31 Completed monthly payroll register, which shows offi ce salaries $17,400, store wages $22,500, FICA taxes withheld $3,192, federal income taxes payable $2,540, state income taxes payable $500, union dues payable $300, United Fund contributions payable $1,300, and net pay $32,068.
         31 Prepared payroll checks for the net pay and distributed checks to employees.

At January 31, the company also makes the following accruals pertaining to employee compensation.
1. Employer payroll taxes: FICA taxes 8%, state unemployment taxes 5.4%, and federal unemployment taxes 0.8%.
* 2. Vacation pay: 5% of gross earnings.

Instructions
  (a) Journalize the January transactions.
  (b) Journalize the adjustments pertaining to employee compensation at January 31.