Record these transactions in the Journal, but do not post to the General Ledger. January $6$ Deposit with the state of Pennsylvania the amount of state income taxes withheld from the December $18$ payroll. Use the current balance of account $25,$ Employees SIT Payable. $($Transaction No$.28)$ January $8$ Pay the treasurer of the union the amount withheld during the month of December. Use the current balance of account $28,$ Union Dues Payable. January $15$ Electronically deposit the amount of FICA taxes and federal income taxes for the December payrolls. $($Transaction No$.30)$ Deposit with the city of Philadelphia the amount of city income taxes withheld from the December payrolls. $($Transaction No$.31)$ February $1$ Prepare Form $941,$ Employer$$s Quarterly Federal Tax Return, for the fourth quarter. The information needed to prepare Form $941$ can be obtained from the ledger accounts, payroll registers, employees$$ earnings records, and Federal Deposit forms. The wages paid to Serdar Russell $($$$2,394\mathrm{.}00)$ and the SIMPLE plan deductions need to be deducted from Line $2$ total quarterly wages. Line $5$a wages are total quarterly wages paid less the amount paid to O$$Neill in excess of the $$160,200$ cap on Social Security wages, while line $5$c is total quarterly wages. $($Transaction No$.32)$ Form $941$ and all forms that follow are to be signed by the president of the company, Joseph T$.$ O$$Neill$.$ Prepare Form $940,$ Employer$$s Annual Federal Unemployment $($FUTA$)$ Tax Return. Line $3$ is the annual gross pay. Line $7$ is the total amount of earnings for the year that are subject to FUTA tax. Since the wage base for FUTA is $$7,000,$ you will check the earnings records to see who has earnings in excess of the wage base. Add $$7,000$ for each employee over the wage base plus the total earnings of any employee earning less than the wage base. Lines $5$ and $6$ are the difference between these two amounts and represent the earnings in excess of the FUTA wage base of $$7,000.($Remember any amount in excess of $$7,000$ is not taxed for FUTA.$)$ Line $8$ total tax paid should equal the February $1$ payment. $($Transaction No$.33)$ Journalize the entry to record the electronic deposit for the FUTA tax liability. $($Transaction No$.33)$ Prepare Form UC$-2,$ Employer$$s Report for Unemployment Compensation$-$Fourth Quarter. In Pennsylvania, a credit week is any calendar week during the quarter in which the employee earned at least $$50($without regard to when paid$).$ The maximum number of credit weeks in a quarter is $13.($Transaction No$.34)$ Journalize the entry to record the payment of the SUTA taxes $($employer and employee$)$ for the fourth quarter.

Please also assist with finding the error not allowing the check point questions to be correct.