The following payroll liability accounts are included in the ledger of Marcus Company on January 1, 2014.
FICA Taxes Payable .............. $ 760.00
Federal Income Taxes Payable .......... 1,204.60
State Income Taxes Payable ........... 108.95
Federal Unemployment Taxes Payable ....... 288.95
State Unemployment Taxes Payable ........ 1,954.40
Union Dues Payable ............... 740.00
U.S. Savings Bonds Payable ........... 360.00
In January, the following transactions occurred.
Jan. 10 Sent check for $740.00 to union treasurer for union dues.
12 Deposited check for $1,964.60 in Federal Reserve bank for FICA taxes and federal income taxes withheld.
15 Purchased U.S. Savings Bonds for employees by writing check for $360.00.
17 Paid state income taxes withheld from employees.
20 Paid federal and state unemployment taxes.
31 Completed monthly payroll register, which shows salaries and wages $50,600, FICA taxes withheld $3,871, federal income taxes payable $1,958, state income taxes payable $414, union dues payable $400, United Fund contributions payable $1,888, and net pay $42,069.
31 Prepared payroll checks for the net pay and distributed checks to employees.
At January 31, the company also makes the following accrued adjustment for employer payroll taxes: FICA taxes 7.65%, federal unemployment taxes 0.8%, and state unemployment taxes 5.4%.

Instructions
(a) Journalize the January transactions.
(b) Journalize the adjustments pertaining to employee compensation at January 31.