Current Attempt in Progress The following payroll liability accounts are included in the ledger of Sandhill Company on January 1 In January, the following transactions occurred. In January, the following transactions occurred. Jan. 10. Sentcheck for $870.00 to union treasurer for union dues. 12 Sent check for $1,964.60 for FICA taxes and federal income taxes withheld. 17. Paid state income taxes withheld from employees. 20 Paid federal and state unemployment taxes. At January 31 , the company completed the monthly payrcli reg ster which show5 salaries and wages $65,000. The company makes a entry for employer payrol taxes: FICA taxes 7.659% ithe 7.65 ; FiCA tax rate consists of the Social Security tax rate of 6.2% on salarie and wages up to $65.000 and the Medicare tax rate of 1.45%, cn all salaries and wages). federalunemployment taxes 0.6%, and state unempioyment taxes 5.4in. Journa ize the Januan transactions. Round answers to 2 decimal places, eg. 15.25. Credit account titles are automatically indented when omount is entered. Do not indent manually. Record journal entries in the order presented in the problem) Journalize the January transactions. (Round answers to 2 decimol ploces es. 15.25. Crefit account titles are outomatically indented when amount is entryed Do not indent monually. Record journol entries in the order presented in the problem. Journalize the employer payroll taxes at January 31 . No employee has reached the FUTA/SUTA limit of $7,000. (Round answers to 2 decinalploces, es: 15.50 . Creft taccount tites are outometically indented when amount is entered. Do not indent manually)