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.: Tax rates assumed: Social security, 6\% Medicare, 1.5% State unemployment (employer only), 5.4\% Federal unemployment (employer only), 0.6% Required: If an amount box does not require an entry, leave it blank. 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. subject to unemployment compensation taxes. \begin{tabular}{|llll|} \hline Date & Account & Debit & Credit \\ \hline Dec. 30 & & \\ & & \\ & & & \\ & & & \\ & & \\ & & \\ & & \\ & & \\ & & \\ & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline Date & Account & Debit & Credit \\ \hline \multirow[t]{9}{*}{ Dec. 30} & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} subject to unemployment compensation taxes. \begin{tabular}{|lrll|} \hline Date & Account & Debit & Credit \\ \hline Jan. 4 & - & \\ & & \\ & & \\ & & \\ & & \\ & & \\ & & \\ & & \\ & & \\ \hline \end{tabular}