365 The following payroll liability accounts are included in the ledger of Shendan Company on January 1, 2020 FICA Taxes Payable $750 Federal Income Taxes Payable 1.200.00 State Income Taxes Payable 105.00 Federal Unemployment Taves Payable 275.00 State Unemployment Taxes Payable 1.950.00 Union Dues Payable 845 U.S. Savings Bonds Payable In January, the following transactions occurred Jan. 10 Sent check for $845 to union treasurer for union dues 12 Remitted check for $1,950.00 to the Federal Reserve bank for FICA taxes and federal income taxes withheld 15 Purchased US Savings Bonds for employees by wnting check for $365. 17 Paid state income taxes withheld from employees 20 Paid federal and state unemployment taxes. 31 Completed monthly payroll register, which shows salanes and wages $58.000, FICA taxes withheld $4,437, federal income taxes payable $2,030, state income taxes payable $385, union dues payable $460. United Fund contributions payable $1,790, and net pay $48.898 31 Prepared payroll checks for the net pay and distributed checks to employees At January 31, the company also makes the following socrued adjustments pertaining to employee compensation 1. Employer payroll taxes: FICA tas 7 65%, tederal unemployment taxes 08%, and state unemployment tanes 5.4% 2. Vacation pay: 6% of gross earnings *(a) Journalize the January transactions (Round answers to 2 decimal places, 9.15.25. Credit account titles are automatically Indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Debit Account Titles and Explanation Date Credit SH Journalize the January transactions. (Round answers to 2 decimal places, 0.9. 15.25. Credit account titles a automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Credit Debit (To record completion of monthly payroll register.) (To record preparation and distribution of payrol ched to employees.)