The following payroll liability accounts are included in the ledger of Sheridan Company on January 1. In January, the following transactions occurred. Jan. 10 Sent check for $870.00 to union treasurer for union dues. 12 Sent check for $1,964.60 for FiCA taxes and federal income taxes withheld. 17 Paid state income taxes withheld from employees. 20 Paid federal and state unemployment taxes. A. January 31 , the company completed the monthly payroll register, which shows salaries and wages $51,000. The company makes an entry for employer payroll taxes: FICA taxes 7.65% (the 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $51,000 and the Medicare tax rate of 1.45% on all salaries and wages), federal unemployment taxes 0.6%, and state unemployment taxes 5.4%. Journalize the January transactions. (Round answers to 2 decimal places, eg. 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.)