eBook The following information about the payroll for the week ended December 30 was obtained from the records of Saine Co.: Salaries: Deductions: Sales salaries $173,000 Income tax withheld $62,656 Warehouse salaries Office salaries 95,000 88,000 U.S. savings bonds Group insurance 7,832 6,408 $356,000 Tax rates assumed: Social security, 6% Medicare, 1.5% State unemployment (employer only), 5.4% Federal unemployment (employer only), 0.8% L Required: If an amount box does not require an entry, leave it blank. 06+ 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 Dec. 30 Account Debit Credit 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, $18,000 is subject to unemployment compensation taxes. Date Dec. 30 Account Debit Credit