Q1) The following payroll liability accounts are comprised in ledger of Clements Company on January 1, 2008:
| FICA Taxes Payable |
$1,750 |
| Federal Income Taxes Payable |
4,000 |
| State Income Taxes Payable |
665 |
| Federal Unemployment Taxes Payable |
175 |
| State Unemployment Taxes Payable |
1,190 |
| Union Dues Payable |
400 |
| Health Insurance Premium Payable |
5,000 |
| Christmas Club Savings Payable |
1,500 |
In January, following transactions occurred:
| Jan 9 |
Sent a check for $5,000 to Blue Cross and Blue Shield. |
| 11 |
Deposited a check for $5,750 in Federal Reserve Bank for FICA taxes and federal income taxes withheld. |
| 14 |
Sent a check for $400 to the union treasurer for union dues. |
| 18 |
Paid state income taxes withheld from employees. |
| 21 |
Paid state and federal unemployment taxes. |
| 22 |
Sent a $1,500 check to a Savings and Loan for the Christmas Club withholdings. |
problem:
Journalize January transactions.