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

Salary distribution:

Sales $25,000 Officers 12,100 Office 4,500 $41,600 _______ Deductions:

Social security tax $ 2,288 Medicare tax 624 Federal income tax withheld 7,405 State income tax withheld 1,872 Savings bond deductions 900 Medical insurance deductions 333 13,422 _______ _______ Net amount $28,178 _______ _______