The following payroll liability accounts are included in the ledger of Harmon Company January 1, 2017. FICA Taxes Payable $755 Federal Income Taxes Paynble 1,220 State Income Taxes Payable 120 Federal Unemployment Taxes Payable 29 Taxes Payable Unien Ques Paable 945 U.S. Savings Bonds Payable 350 In January, the following transactions occurred. Jan. 10 Sent check for S845 ta union treasurer far unipn dues. and federal income taxes withheld. 12 Remitted check far $1,975.00 to the Federal Reserve bank f riting chec r 350 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 s56,000, FICA taxes withheld $4,284, federal income taxes payable $1,930, state income taxes payable $460, union dues payable s500, United Fund contributions payable Prenared navrolil checks for the net pay and distributed checks to employees. 31 At January 31, the company also makes he fallowing accrued adjustmets pertaining emplayee compensation. 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. the ar EJanuary 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 entriesi the order presented in Account Titles and Explanation Date Debit Credit Jan. 12 Jan. 20 (Tb record completion af manthly payrall register.) (To record preparation and distributon of payrol checes t employees.)