The following payroll liability accounts are included in the ledger of the David Croneberger Company on January 1, 2018: Income Taxes Payable. $ 4,700 CPP Payable 800 El Payable 900 Union Dues Payable....... 400 Health Insurance Premium Payable (Liberty Health) 4,000 Canada Savings Bond Payable.. 1,000 In January, the following transactions occurred: Jan 9 Sent a cheque for $ 4,000 to Liberty Health 14 Sent a cheque for $ 400 to the union treasurer for union dues. 15 Paid the Canada Revenue Agency income taxes withheld from employees, Employment Insurance due, and Canada Pension Plan contributions due. 22 Sent a $ 1,000 cheque to the Bank of Canada for Canada Savings Bonds purchased on the payroll plan. Required: Journalize the January transactions