The following payroll liability accounts are included in the ledger of Sheffield Company on January 1, 2020. FICA Taxes Payable $755 Federal Income Taxes Payable 1,215.00 State Income Taxes Payable 100.00 Federal Unemployment Taxes Payable 285.00 State Unemployment Taxes Payable 1,955.00 Union Dues Payable 820 U.S. Savings Bonds Payable 370 In January, the following transactions occurred. Jan. 10 Sent check for $820 to union treasurer for union dues. 12 15 17 17 20 20 31 Remitted check for $1.970.00 to the Federal Reserve bank for FICA taxes and federal income taxes withheld. Purchased U.S. Savings Bonds for employees by writing check for $370. Paid state income taxes withheld from employees. Paid federal and state unemployment taxes. Completed monthly payroll register, which shows salaries and wages $54,000, FICA taxes withheld $4,131, federal income taxes payable $2,000, state income taxes payable $480, union dues payable $400, United Fund contributions payable $1,915, and net pay $45,074.