The following payroll liability accounts are included in the ledger of Bonita Company on January 1, 2020.

FICA Taxes Payable		$720
Federal Income Taxes Payable		1,220.00
State Income Taxes Payable		120.00
Federal Unemployment Taxes Payable		295.00
State Unemployment Taxes Payable		1,965.00
Union Dues Payable		855
U.S. Savings Bonds Payable		305

In January, the following transactions occurred.

Jan.	10		Sent check for $855 to union treasurer for union dues.
	12		Remitted check for $1,940.00 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 $305.
	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 $64,000, FICA taxes withheld $4,896, federal income taxes payable $2,025, state income taxes payable $350, union dues payable $435, United Fund contributions payable $1,830, and net pay $54,464.
	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.

List of Accounts

Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Cost of Goods Sold Depreciation Expense Equipment Federal Income Taxes Payable Federal Unemployment Taxes Payable FICA Taxes Payable Health Insurance Payable Insurance Expense Interest Expense Interest Payable Inventory Lawsuit Liability Lawsuit Loss Long-term Debt Mortgage Payable No Entry Notes Payable Other Operating Expenses Owner's Capital Payroll Tax Expense Pension Expense Pension Liability Prepaid Expenses Prepaid Insurance Repair Parts Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Sales Taxes Payable Service Contracts in Process State Income Taxes Payable State Unemployment Taxes Payable Subscription Revenue Ticket Revenue U.S. Savings Bonds Payable Unearned Service Revenue Unearned Subscription Revenue Unearned Ticket Revenue Union Dues Payable United Fund Contributions Payable Vacation Benefits Expense Vacation Benefits Payable Warranty Expense Warranty Liability

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