The following payroll liability accounts are included in the ledger of Flint Company on January 1, 2020: FICA Taxes Payable $2,240 Federal Income Taxes Payable 5.120 State Income Taxes Payable 846 Federal Unemployment Taxes Payable 234 State Unemployment Taxes Payable 1.527 Union Dues Payable 512 Health Insurance Payable 6,400 U.S. Savings Bonds Payable 1,920 In January, the following transactions occurred: Jan. 9 Sent a check for $6,400 to Blue Cross and Blue Shield. Deposited a check for $7,360 in Federal Reserve Bank for FICA taxes and federal income taxes withheld. 11 14 Sent a check for $512 to the union treasurer for union dues. 18 Paid state income taxes withheld from employees. 21 Paid state and federal unemployment taxes. 22 Purchased U.S. Savings Bonds for employees by writing a check for $1,920. Journalize the January transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Debit Credit Date Account Titles and Explanation Jan. 9 Jan 11 . (To record federal unemployment taxes) (To record federal unemployment taxes) (To record state unemployment taxes) e