The following payroll liability accounts are included in the ledger of Clementine Company on January 1,2021 : In. January, the following transactions occurred: Jan. 9 Sent a check for $5,000 to Blue Cross and Blue Shield. 11 Deposited a check for $5,600 in Federal Reserve Bank for FICA taxes and federal income taxes withheld. 14 Sent a check for $400 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 $1,000. Journalize the January transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) (To record payment of federal unemployment taxes)