View Policies Current Attempt in Progress The following payroll liability accounts are included in the ledger of Sarasota Company on January 1, 2020: FICA Taxes Payable $ $2,065 Federal Income Taxes Payable 4,720 781 State Income Taxes Payable Federal Unemployment Taxes Payable 214 State Unemployment Taxes Payable 1,407 472 Union Dues Payable Health Insurance Payable 5,900 U.S. Savings Bonds Payable 1,770 In January, the following transactions occurred: Jan. 9 Sent a check for $5,900 to Blue Cross and Blue Shield. . Deposited a check for $6,785 in Federal Reserve Bank for FICA taxes and federal income taxes withheld. 11 14 Sent a check for $472 to the union treasurer for union dues. a 18 Paid state income taxes withheld from employees. 21 Paid state and federal unemployment taxes. Purchased U.S. Savings Bonds for employees by writing a check for $1,770. 22 Journalize the January transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit (To record federal unemployment taxes) (To record state unemployment taxes)