S. Gates, Inc. pays payroll monthly for its 220 employees on the first of the month for work earned in the prior month. For January 2021, the first payroll of the year, gross salaries are $1,000,000, and gross wages are $500,000. The company pays for half of the medical insurance for its employees. Social Security and Medicare are withheld at the 2021 rates.The federal unemployment rate is .8% and the state unemployment rate is 5.4%. The most any one employee earned in January was $7,000. Federal income tax withheld for this payroll is $275,000. State income tax withheld for January 2021 is $52,000. Medical insurance withheld from employee pay totaled $86,000. Employees all withheld 5% of their pay to contribute to their 401Ks, and the employer matches up to 3%. Half of the employees are members of X Union and have their union dues withheld monthly. The annual X Union dues are $120 per employee. Six employees have their wages garnished. The company has to withhold $200 per month for child support and remit that amount to the court for distribution to the families. One-fourth of the employees purchase a savings bond every month for $50, something else that S. Gates, Inc. allows, withholding the amounts for purchase, purchasing the bonds, and placing them into brokerage savings accounts designated by the employees.

The company also provides one sick day at the average employee pay for each month worked and one and one-half vacation days for every month worked. Assume that the company paid out $20,000 for vacations earned last year and taking in January 2021.

Prepare all payroll journal entries needed for the January 2021 payroll.

Show the payments made in February 2021 to pay the payroll and all of the liabilities created by the January payroll.