At Harmon Company, the following activities occurred on January 31. 

1. Completed monthly payroll register, which shows salaries and wages $58,000, FICA taxes withheld $4,437, federal income taxes payable $2,158, state income taxes payable $454, union dues payable $400, United Fund contributions payable $1,888, and net pay $48,663. 

2. Prepared payroll checks for the net pay and distributed checks to employees. 

3. The company makes an adjustment pertaining to employee compensation for vacation pay at 6% of gross earnings. 

Instructions 

a. Prepare the journal entry for the monthly payroll as of January 31.

b. Prepare the journal entry for payroll check distribution on January 31. 

c. Prepare the journal entry required for vacation pay at January 31.