1 - During the month under consideration, the company has delivered salary accounts of 1,000 in cash to the workers. 2 - The data corresponding to the monthly salary are the following: Gross amount 11,000 Withholdings for workers at will of their IRPS 1,600 Deductions for social security contributions paid by workers 800. Social security contributions paid by the company 3,000. 3 - The net amount of the payroll, once compensated for the advance, is paid to the bank to the workers, with the exception of 300 who remain pending payment. 4 - The debts with the Public Treasury in the social security and with the workers registered in the previous section are paid by bank. It is requested to post the previous operations in the Journal book.