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

FICA Taxes Payable$760Federal Income Taxes Payable1,204.60State Income Taxes Payable108.95Federal Unemployment Taxes Payable288.95State Unemployment Taxes Payable1,954.40Union Dues Payable870U.S. Savings Bonds Payable360

In January, the following transactions occurred.

Jan.

10

Sent check for $870 to union treasurer for union dues.12

Remitted check for $1,964.60 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 $360.17

Paid state income taxes withheld from employees.20

Paid federal and state unemployment taxes.31

Completed monthly payroll register, which shows salaries and wages $58,000, FICA taxes withheld $4,437, federal income taxes payable $2,158, state income taxes payable $454, union dues payable $400, United Fund contributions payable $1,888, and net pay $48,663.31

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. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

(To record completion of monthly payroll register.)

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

(To record preparation and distribution of payroll checks to employees.)

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(b)

Journalize the adjustments pertaining to employee compensation at January 31.(Round answers to 2 decimal places, e.g. 15.50. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

No.

Date

Account Titles and Explanation

Debit

Credit

1.

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

(To record employee payroll taxes.)

2.

Jan. 10

Jan. 12

Jan. 15

Jan. 17

Jan. 20

Jan. 31

(To record vacation pay.)