=+PR 11-5B Payroll register objs. 2, 3 The following accounts, with the balances indicated, appear in the ledger of Yukon Kayak Co. on December 1 of the current year:

211 Salaries Payable — 218 Bond Deductions Payable $ 1,800 212 Social Security Tax Payable $4,880 219 Medical Insurance Payable 2,000 213 Medicare Tax Payable 1,236 611 Sales Salaries Expense 556,000 214 Employees Federal Income Tax Payable 7,540 711 Officers Salaries Expense 266,400 215 Employees State Income Tax Payable 7,038 712 Office Salaries Expense 99,200 216 State Unemployment Tax Payable 1,000 719 Payroll Tax Expense 74,316 217 Federal Unemployment Tax Payable 280