These pardil IabFity accounts are included in the ledger of Sheffeld Company on Jansary 1,2022. In January, the following transactions occurred. Jan. 10 Sent check for $870.00 to union treasurer for union duesi 12. Remited check for $1,97000 to the Federal Peserve bank for FICA taxes and federal income taxes withheld. 15 Purchaycd U S. Smings Bonds for employees by writing check tor $33000. 17 Paid state incorne taxes withheld fromenployees: 20. Paidfederaland state unemployment taxes. In 10 Sent check for 5970.00 to union treasurer for union dues. 12 Remitted check for $1.97000 to the Federal feserve bank for FICA taves and federal income taxos withheld. 15 Purchared U.S. Swvings Bonds for employees by writing check for 5330.00. 17 Paid state incomn taves withheid from empioyces. 20 Pald federal and state unemployment taxes. 31 Completed monthly payroll register, which shows salaries and wages $50,000.00. FIC A taxes withheid $3.825.00. federal incorme taxes payable $1.975.00, state income taxes payable $405.00, union dues payable $490.00,4 United Fund contributions Dayable $1.815.00, and net pay $41.490.00. 31. Prepared payroll checks for the net pay and datributed checks to employees. At Janaary 31, the company also makes the following accrued adjustments pertaining to employee compensation. 1. Employer payroll taves. FICA taxes 7.65%, federal unemployment taxes 0.6%, and state unemployment taxes 5.4%. 2. Vacation pay, 6% of gross earnings. indentrd when aimount is entered. Do hot indent mandaifr. Recard jouraal entriev in the order precented in the peoblem.l (To record preparation and distribution of payroll checks to employees.)