Electronics Service Company 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	$ 78,000
Sales salaries	57,000
Office salaries	41,000

Assume the Social Security tax rate is 6.0 percent on the first $110,000 of salaries. Duke reached $110,000 before September. His salary in December amounted to $15,000 and is included in the $78,000. No one else will reach the $110,000 amount for the year. None of the employee salaries are subject to unemployment tax in December. Assume the Medicare tax rate is 1.5% of total salaries. Other amounts withheld from salaries in December were as follows:

Federal income tax	$ 20,000
State income tax	5,300
Employee savings plan	3,400

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

Journal entry worksheet