The following payroll liability accounts are included in the ledger of Sandhill Company on January 1. FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable Union Dues Payable Jan. 10 12 17 $760.00 20 1,204.60 108.95 In January, the following transactions occurred. 288.95 1,954.40 870.00 Sent check for $870.00 to union treasurer for union dues. Sent check for $1,964.60 for FICA taxes and federal income taxes withheld. Paid state income taxes withheld from employees. Paid federal and state unemployment taxes.

The following payroll tiability accounts are included in the ledger of Sandhill 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 federat income taxes withheld. 17 Paid state income taxes withheld from employees. 20 Paid federat and state unemployment taxes. Journalize the employer payroll taxes at January 31. No employee has reached the FUTA/SUTA limit of $7,000. (Round answers to 2 decimal places, e.g. 15.50. Credit account titles are automatically indented when amount is entered. Do not indent manually.) At January 31, the company completed the monthly payroll register, which shows salaries and wages $54,000. 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 $54,000 and the Medicare tax rate of 1.45% on all salaries and wages), federal unemployment taxes 0.6%, and state unemployment taxes 5.4%