The following payroll liability accounts are included in the ledger of Harmon Company on January 1, 2017.

FICA Taxes Payable		$745
Federal Income Taxes Payable		1,180
State Income Taxes Payable		120
Federal Unemployment Taxes Payable		290
State Unemployment Taxes Payable		1,950
Union Dues Payable		880
U.S. Savings Bonds Payable		300

In January, the following transactions occurred.

Jan.	10		Sent check for $880 to union treasurer for union dues.
	12		Remitted check for $1,925.00 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 $300.
	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 $54,000, FICA taxes withheld $4,131, federal income taxes payable $1,890, state income taxes payable $490, union dues payable $390, United Fund contributions payable $1,945, and net pay $45,154.
	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 0.8%, and state unemployment taxes 5.4%.
2.		Vacation pay: 6% of gross earnings.

Journalize the January transactions. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

Date Account Titles and Explanation Debit Credit Jan. 12 > Jan. 20 (To record completion of monthly payroll register.)