In January, the following transactions occurred. Sent check for $200 to union for union dues. check for $1, 640 to the bank for FICA taxes and federal income taxes withheld. Purchased U.S Savings Bonds for employees by writing for $300. Paid state income taxes withheld from employees. Completed monthly payroll register, which shows salaries and wages $42,000. FICA taxes withheld $3, 213 payable $2540 state income taxes payable $500, union dues payable $300, United Fund contributions payable $1, 300 and net pay $34, 147. Prepared payroll checks for the net pay and distributed checks to employees. Employer payroll taxes FICA taxes 7.65% state taxes 5.4%, and federal unemployment taxes 0.8%. Vacation pay, 5% of gross earnings. Journalize the January transactions. Journalize the adjustments to employee compensation at January 31