Current Attempt in Progress

At Oriole Company, the following activities occurred on January $31.$

Completed monthly payroll register, which shows salaries and wages $$58,780,$ FICA taxes withheld $$4,600,$ federal income taxes payable $$2,800,$ state income taxes payable $$470,$ union dues payable $$360,$ United Fund contributions payable $$1,510,$ and net pay $$49,040.$

Prepared payroll checks for the net pay and distributed checks to employees.

The company makes an adjustment pertaining to employee compensation for vacation pay at $8\%$ of gross earnings.

$($a$)$

Prepare the journal entry for the monthly payroll as of January $31.$