1. Payroll for December (payment date will be January 10, 2018):

Salaries & Wages Expense $35,980

FICA taxes withheld from employees (2,671)

Federal and State taxes withheld from employees (3,439)

Union dues withheld from employees (151)

Salaries & Wages Payable $29,719

Notes: Union dues, income taxes withheld, and FICA taxes withheld are remitted to the appropriate agent or governmental unit on the 15^th of the following month. Employees are paid on the 10^th of the month following the month of work.

Prepare the journal entry.