$3.$ The following payroll liability accounts are included in the ledger of the Mariah Company on December $31,2023$:

Income Taxes Payable $$9,400$

CPP Payable $1,600$

EI Payable $1,800$

Union Dues Payable $800$

Health Insurance Payable $($Liberty Health$)8,000$

Canada Savings Bonds Payable $2,000$

In January, the following transactions occurred:

Jan. $9$ Sent a cheque for $$8,000$ to Liberty Health.

$14$ Sent a cheque for $$800$to the union treasurer for union dues.

$15$ Paid the Canada Revenue Agency income taxes withheld from employees, Employment Insurance due, and Canada Pension Plan contributions due.

$22$ Sent a $$2,000$ cheque to the Bank of Canada for Canada Savings Bonds purchased on the payroll plan.

Instructions:

Journalize the January transactions.