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.: Salaries: Deductions: Sales salaries $226,000 Income tax withheld $81,840 Warehouse salaries 124,000 Social security tax withheld 27,900 Office salaries 115,000 Medicare tax withheld 6,975 $465,000 Retirement savings 10,230 Group insurance 8,370 $135,315 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.