These payroll liability accounts are included in the ledger of Harmon Company on January 1, 2022. FICA Taxes Payable Federal Income Taxes Payable State Income Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable Union Dues Payable U.S. Savings Bonds Payable Jan. 10 12 $760.00 15 1,204.60 108.95 288.95 1,954.40 In January, the following transactions occurred. 870.00 360.00 Sent check for $870.00 to union treasurer for union dues. Remitted check for $1,964.60 to the Federal Reserve bank for FICA taxes and federal income taxes withheld. Purchased U.S. Savings Bonds for employees by writing check for $360.00.

These paryroll liability accounts are included in the ledger of Harmon Compary on January 1,2022. In January, the following transactions occurred. Jan. 20 Sent check for $870,00 to union treasurer for union dues. 12. Rernitted check for $1,964,60 to the Federat Reserve bank for FICA taves and federal income taxes withheld. 15 Purchased U.S. Savings Bonds for employees by writing check for $360.00. Jan 10 Sent check for $870.00 to union treasure for unian dues: 12 Femitted check for $1,964,60 to the Federal Reserve bankfor FiCA rases and feder al income taves with Wheld 15. Purchased U.S. 5 svinus Bonds for enployees by writing check for $36000. 17 Paidstate incorne taxes withheld from emplopees. 20 Paid federal and state unemployment taxes: 31. Completed monthly payroll register, which shows salaries and wages $58,000. Fic A tawes withineld $4,437,09. federal income taxes payable $2,158, state incone taves payable $454, union dues puystle $400, United fund. contritutions paryble $1,8.88, and net pay $48,663,00. 31 Prepared parrolidncks for the net pay and distribited thecks to employees. 2. Vacation pay, 6x of furow narning. These paryroll liability accounts are included in the ledger of Harmon Compary on January 1,2022. In January, the following transactions occurred. Jan. 20 Sent check for $870,00 to union treasurer for union dues. 12. Rernitted check for $1,964,60 to the Federat Reserve bank for FICA taves and federal income taxes withheld. 15 Purchased U.S. Savings Bonds for employees by writing check for $360.00. Jan 10 Sent check for $870.00 to union treasure for unian dues: 12 Femitted check for $1,964,60 to the Federal Reserve bankfor FiCA rases and feder al income taves with Wheld 15. Purchased U.S. 5 svinus Bonds for enployees by writing check for $36000. 17 Paidstate incorne taxes withheld from emplopees. 20 Paid federal and state unemployment taxes: 31. Completed monthly payroll register, which shows salaries and wages $58,000. Fic A tawes withineld $4,437,09. federal income taxes payable $2,158, state incone taves payable $454, union dues puystle $400, United fund. contritutions paryble $1,8.88, and net pay $48,663,00. 31 Prepared parrolidncks for the net pay and distribited thecks to employees. 2. Vacation pay, 6x of furow narning