These payroll liability accounts are included in the fedger of Vaughn Compary on January 1, 2022. in January, the following transactions occurred. Jan. 10 Sent check for $835.00 to union treasurer for union dues. 12 Remitted check for $1,915,00 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 $40000. 17 Paid state income taxes witheld from employees. 20 Pald federal and state unemployment taxes. 31 Completed monthly payroll register, which shows salaries and wages $56,000,00, FiCA taxes withheld $4,284,00, federal income taves payable $2,085.00, state income taxes payable \$410.00, union dues pavable \$380,00, United Fund contributions payable \$1,830.00, and net pay $47.011.00. 31 Prepared payroli 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 0.6%, and state unemployment taxes 5.4%. 2. Vacation pay: 6% of gross earnings. Journallze the January transactions. (Round answers to 2 decimal ploces, es. 15.25. Credit eccoent titles are outematically indented when amount is entered. Do net indent manually. Recard journal entries in the erfer presented in the problem. Journalize the adjustments pertaining to emplovee compensation at January 31. (Round answers to 2 decimal places, e.g. 15,50. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)