The following payroll liability accounts are included in the ledger of Devito Company on January 1, 2020: 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 Payable 5,000
U. S. Savings Bonds Payable 1,500

In January, the 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 Purchased U. S. Savings Bonds for employees by writing a check for $1,500.

Required:
Journalize the January transactions.

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