These pyroli liability accounts are included in the ledger of Shetficd Company on January 1,2022 . In January, the following transactions occurred. Jan. 10 Sent check for $870.00 to union treasurer for union dues. 12. Remitted check for $1.970.00 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 $330.00. 17 Paid state income tawes withheld from employees. 20 Paid federal and state unemployment taxes. 31 Completed monthly payroll register, which shows salaries and wages $50.000.00, FICA taxes withlyeld $3.825.00, federal income taxes payable $1.975.00, state income taxes payable $405.00, union dues payable $490.00. United Fund contributions payable $1,815.00, and net pary $41,490.00. 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 enployee compensation. 1. Employer payroil taxes: FICA taxes 7.65%, federal unemployment taxes 0.6%, and state unempioyment taxes 5.4%. 2. Vacation pay: 6 K of gross eamings. Journalize the adjustments pertaining to employee compensation at January 31 . (Round answers to 2 decimal places, e-g. 15.50. Credit eccount titles are automatically indented when amount is entered. Do not indent manually, Record journal entries in the order presented in the problem.)