These payroll liability accounts are included in the ledger of Sunland Company on January 1, 2022 FICA Taxes Payable $775.00 Federal Income Taxes Payable 1,190.00 State Income Taxes Payable 120.00 Federal Unemployment Taxes Payable 295.00 State Unemployment Taxes Payable 1,950.00 Union Dues Payable 825.00 US. Savings Bonds Payable 320.00 In January, the following transactions occurred. Jan 10 12 Sent check for $825.00 to union treasurer for union dues. 12 15 Remitted check for $1,965.00 to the Federal Reserve bank for FICA taxes and federal income taxes withheld. Purchased U.S. Savings Bonds for employees by writing check for $320.00. 17 Paid state income taxes withheld from employees. 20 Paid federal and state unemployment taxes 31 31 33 Completed monthly payroll register, which shows salaries and wages $62,000.00, FICA taxes withheld $4,743.00, federal income taxes payable $2.175.00, state income taxes payable $395.00, union dues payable $475.00, United Fund contributions payable $1,990.00, and net pay $52.222.00. Prepared payroll checks for the net pay and distributed checks to employees.