Electronics Service Co. pays salaries monthly on the last day of the month. The following information is available from Electronics for the month ended December 31, Year 1:

Administrative salaries	$	77,000
Sales salaries		62,000
Office salaries		45,000

Assume the Social Security tax rate is 6.0 percent on the first $110,000 of salaries and the Medicare tax rate is 1.5 percent on all salaries. Duke reached the $110,000 amount in September. His salary in December amounted to $12,000 and is included in the $77,000. No one else will reach the $110,000 amount for the year. None of the employee salaries are subject to unemployment tax in December. Other amounts withheld from salaries in December were as follows:

Federal income tax	$	18,000
State income tax		5,600
Employee savings plan		2,400

Required a. Prepare the journal entry to record the payment of payroll on December 31, Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

• Record the entry for payment of payroll on December 31, Year 1.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
12/31	Administrative salaries expense	77,000
	Sales salaries expense	62,000
	Office salaries expense	45,000
	FICA tax - SS payable
	Employee federal income tax payable		18,000
	Employee state income tax payable		5,600
	Employee savings plan		2,400
	Cash

• Record the entry for payroll tax expense for Electronics Service Co. for December Year 1.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
12/31	Payroll tax expense
	FICA tax - SS payable
	FICA tax - Medicare payable