1a. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the entry on December 30 to record the payroll.

Date	Account	Debit	Credit
Dec. 30

1b. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the entry on December 30 to record the employer's payroll taxes on the payroll to be paid on December 31. Of the total payroll for the last week of the year, $24,000 is subject to unemployment compensation taxes.

Date	Account	Debit	Credit
Dec. 30

a. Assuming that the payroll for the last week of the year is to be paid on January 4 of the following fiscal year, journalize the entry on December 30 to record the payroll.

Date	Account	Debit	Credit
Dec. 30

2b. Assuming that the payroll for the last week of the year is to be paid on January 4 of the following fiscal year, journalize the entry to record the employer's payroll taxes on the payroll to be paid on January 4. Because it is a new fiscal year, all $484,000 in salaries is subject to unemployment compensation taxes.

Date	Account	Debit	Credit
Jan. 5

Entries for Payroll and Payroll Taxes The following information about the payroll for the week ended December 30 was obtained from the records of Saine Co.: Salaries: Sales salaries Warehouse salaries Office salaries $235,000 129,000 120,000 Deductions: Income tax withheld Social security tax withheld Medicare tax withheld Retirement savings Group insurance $85,184 29,040 7,260 $484,000 10,648 8,712 $140,844 Tax rates assumed: Social security, 6% Medicare, 1.5% State unemployment (employer only), 5.4% Federal unemployment (employer only), 0.6% Required