Appie ING DIR Payroll accounts and year-end entries Instructions Chart of Accounts Journal Instructions The tollowing accounts, with the balances indicated, appear in the ledger of Codigo Co. on December 1 of Account No. Account Name Salaries Payable Social Security Tax Payable Medicare Tax Payable Employees Federal Income Tax Payable Employees State Income Tax Payable State Unemployment Tax Payable Federal Unemployment Tax Payable Bond Deductions Payable Medical Insurance Payable Sales Salaries Expense Officers Salaries Expense Office Salaries Expense Balance 211 212 213 214 215 216 217 218 219 511 512 513 $2,913 728 4,490 4,078 1,260 360 2,300 2,520 700,000 340,000 125,000