The following payroll liabuity accounts are included in the lediger of Harmon Company on January 1, 2020 FICA Taxes Payable 5760 Federal Income Taxes Payable 1,204.50 State Income Taxes Payable 108.95 Federal Unemployment Taxes Payable 288.95 State Unemployment Toxes Payable 1,954.40 Union Dues Payable 870 U.S. Savings Bonds Payable 360 In January, the following transactions occurred, Jan. 10 Sent check for $870 to union treasurer for union dues 12 Remitted check for $1,964.50 to the Federal Reserve bank for FICA taxes and federal income taxes withheld. 15 Purchased U.S. Savings Bonds for employees by writing check for $360. 17 Paid state income taxes withheld from employees 20 Paid federal and state unemployment taxes 31 Completed monthly payroll register, which shows salaries and wages 558,000, FICA es with 4,437, federal income taxes payable $2,158, state income taxes payable 5454, union dues payable 5400, United Fund contributions payable 51,080, and net pay $48.663 31 Prepared payroll checks for the net pay and distributed checks to employees At January 31, the company also makes the following accrued adjustments pertaining to employee compensation 1. Employer payroll taxes: FICA taxes 7.65%, federal unemployment taxes 0.0% and state unemployment taxes 2 Vacation pay: 6% of gross earnings