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.: Deductions: Income tax withheld Salaries Sales salaries Warehouse salaries Office salaries $76,560 9:570 $211,000 116,000 108.000 U.S. savings bonds 7830 Group insurance $435.000 Tax rates assumed Social security, 6% Medicare, 1.53 State unemployment (employer only). 5.4% Federal unemployment (employer only), 0.8% 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. Date Debit Account Sales Salaries Expense Dec 30 Warehouse Salaries Expense Office Salaries Expense Employees Income Tax Payable Social Security Tax Payable Medicare Tax Payable U.S. Savings Bond Deductions Payable Group Insurance Payable Salaries Payable