General Journal

Date		Description		Post Ref		Debit		Credit
April 1		Union Dues Payable		28		100.00
		Cash		11				100.00
April 15		Wages & Salaries Expense				8,310.00
			FICA Taxes Payable - OASDI						515.22
			FICA Taxes Payable HI						120.50
			FIT Payable						890.00
			SIT Payable						166.20
		Union Dues Payable						140.00
		Cash						6,478.08

UNION DUES Payable Account 28

Date	Item	Post Ref	Debit	Credit	Balance
					Debit	Credit
April 1	Balance					100.00
April 1		GJ 1	100.00
April 15	Payable	GJ 1			140.00
				140.00

I want to double-check I am posting the correct information in the right spots on these two separate journals.

Thank you