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The following payroll liability accounts are included in the ledger of the Mariah Company on December 3 1 , 2 0 2 3 : Income

The following payroll liability accounts are included in the ledger of the Mariah Company on December 31,2023: Income Taxes Payable$9,400CPP Payable1,600EI Payable1,800Union Dues Payable800Health Insurance Payable (Liberty Health)8,000Canada Savings Bonds Payable2,000 In January, the following transactions occurred:Jan.9Sent a cheque for $8,000 to Liberty Health.14Sent a cheque for $800to the union treasurer for union dues.15Paid the Canada Revenue Agency income taxes withheld from employees, Employment Insurance due, and Canada Pension Plan contributions due.22Sent a $2,000 cheque to the Bank of Canada for Canada Savings Bonds purchased on the payroll plan. Instructions:Journalize the January transactions. C

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