The following accounts, with the balances indicated, appear in the ledger of Yosemite Outdoor Equipment Company on December 1 of the current year:

{Instructions}
1. Journalize the transactions.
2. Journalize the following adjusting entries on December 31:

a. Salaries accrued: sales salaries, \(\$ 3,150\); officers salaries, \(\$ 1,500\); office salaries, \(\$ 550\). The payroll taxes are immaterial and are not accrued.

b. Vacation pay, \(\$ 13,200\).objs. \(2,3,4\)

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211 Salaries Payable 212 Social Security Tax Payable 213 Medicare Tax Payable 214 Employees Federal Income Tax Payable 215 Employees State Income Tax Payable 216 State Unemployment Tax Payable 217 Federal Unemployment Tax Payable 218 Bond Deductions Payable $5,888 219 Medical Insurance Payable 1,550 611 Sales Salaries Expense 9,555 711 Officers Salaries Expense Office Salaries Expense 9,297 1,000 712 719 Payroll Tax Expense 280 $ 2,000 2,400 685,900 326,400 124,000 88,858