=+14. Journalized the entry to record the biweekly payroll. A summary of the payroll record follows:

Salary distribution:

Operations $34,800 Officers 22,900 Office 5,700 $63,400 _______ Deductions:

Social security tax $ 3,550 Medicare tax 951 Federal income tax withheld 11,285 State income tax withheld 2,853 Savings bond deductions 1,400 Medical insurance deductions 3,667 23,706 _______ _______ Net amount $39,694 _______ _______