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, $19,000 is subject to unemployment compensation taxes. 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. 2a. 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. 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.: 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 $373,000 in salaries is subject to unemployment compensation taxes