P11.4 (LO 3, 4), AP These payroll liability accounts are included in the ledger of Harmon Company on January 1, 2022. In January, the following transactions occurred. Jan. 10 Sent check for $870.00 to union treasurer for union dues. 12 Remitted check for $1,964.60 to the Federal Reserve bank for FICA taxes and federal income taxes withheld. 15 Purchased U.S. Savings Bonds for employees by writing check for $360.00. 17 Paid state income taxes withheld from employees. 20 Paid federal and state unemployment taxes. 31 Completed monthly payroll register, which shows salaries and wages $58,0oo, FICA taxes withheld $4,437, federal income taxes payable $2,158, state income taxes payable $454, union dues payable $400, United Fund 31 Prepared payroll checks for the net pay and distributed checks to employees. At January 31 , the company also makes the following accrued adjustments pertaining to employee compensation. 1. Employer payroll taxes: FICA taxes 7.65%, federal unemployment taxes 0.6%, and state unemployment taxes 5.4%. "2. Vacation pay: 6% of gross earnings. Instructions a. Journalize the January transactions. b. Journalize the adjustments pertaining to employee compensation at January 31. b. Payroll tax expense $7,917; Vacation benefits expense $3,4809 Prepare entries for payroll and payroll taxes; prepare W2 data