The following paycoll iabsity accobnts are included in tho ledzer of Sheftield Corrpary on Jaxuary 1,2020 In danuary, the following transactions occurred. Jan. 10 Sent theck for $870 to union treasurer for union dues. 12. Remitted check for $1,97000 to the FederalReserve bank for FICA takes and federal income takes withheld 15 Purchased US. Sawings Bonds for employeei by writingcheck for $330 17. Paid state income taxes withheld from emplovees. 20 Paid federaiand state unempleyment tams: $405, union duer payable $490. United Fund contributions payable $1.815, and net pay $41.490. 31 Prepared gayroli checks for the net pay and distributedchecks 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 0.8%, and state unemployment taxes 5.4%. 2. Vacation pay: 6% of gross earnings. (a) Journalize the January transactions. (Round answers to 2 decimal places, es. 15.25. Credit account tities are outomatically indented When amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem) (To record completion of monthly payroll register.) (To record preparation and distribution of payroll checks to employees.) eTextbook and Media List of Accounts