View Policies Show Attempt History Current Attempt in Progress These parroll liability accounts are included in the ledger of Bonita Company on January $1,2022.$ In January, the following transactions occurred. Jan. $10$ Sent check for $\backslash (\backslash$$ $825\mathrm{.}00\backslash )$ to union treasurer for union dues. $12$ Remitted check for $\backslash (\backslash$$ $1,920,00\backslash )$ to the Federal Reserve bank for FiCA taxes and federal income taxes withheid. $15$ Purchased U$.$S$.$ Savings Bonds for employees by writing check for $\backslash (\backslash$$ $325\mathrm{.}00\backslash ).17$ Paid state income taxes withheld from employees. $20$ Paid federal and state unemployment taxes. $31$ Completed monthly payroll register, which shows salaries and wages $\backslash (\backslash$$ $60,000,00\backslash ),$ FiCA taves withiheld $\backslash (\backslash$$ $4,590\mathrm{.}00\backslash ),$ federal income taxes payable $\backslash (\backslash$$ $1,915\mathrm{.}00\backslash ),$ state income taxes payable $\backslash (\backslash$$ $405\mathrm{.}00\backslash ),$ union dues payable $\backslash (\backslash$$ $430\mathrm{.}00\backslash ),$ United Fund contributions payable $\backslash (\backslash$$ $1\mathrm{.}805\mathrm{.}00\backslash ),$ and net pay $\backslash (\backslash$$ $50\mathrm{.}855\mathrm{.}00\backslash ).31$ Prepared payroll checks for the net pay and distributed checks to employees. At January $31,$ the company also makes the following accrued adjustments pertaining to employee compensation. $1.$ Employer payroll taxes: FICA taxes $\backslash (7\mathrm{.}65\backslash \%\backslash ),$ federal unemployment taves $\backslash (0\mathrm{.}6\backslash \%\backslash ),$ and state unemployment taxes $\backslash (5\mathrm{.}4\backslash \%\backslash )-2.$ Vacation pay. $\backslash (6\backslash \%\backslash )$ of gross earnings$-$ Your answer is partially correct. Journalize the adjustments pertaining to emplovee compensation at January $31.($Round answers to $2$ decimal ploces, eg$.15\mathrm{.}50,$ Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.$)$