11 Current Liabilities and Payroll Nov. 30. Journalized the monthly payroll for November, based on the following data Salaries Deductions Sales salaries $135,000 Income tax withheld $39,266 Office salaries 77,250 $212,250 Social security tax withheld Medicare tax withheld 12,735 3,184 Unemployment tax rates: State unemployment 5.4% Federal unemployment Amount subject to unemployment taxes: State unemployment Federal unemployment 0.8% $5,000 5,000 30. Journalized the employer's payroll taxes on the payroll. Dec. 14. Journalized the payment of the September 15 note at maturity. 31. The pension cost for the year was $190,400, of which $139,700 was paid to the pension plan trustee.