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.: If an amount box does not require an entry, leave it biank. 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 th payroll. 16. Assuming that the payroll for the last week of the year is to be paid on December 31 , foumalize the entry on December 30 to record the employer's payroll taxes on the payroll to be paid on December 31. Of the total payroll for the last week of the year, $23,000 is subject to unemployment compensation taxes. 2a. Assuming that the payroll for the last week of the year is to be paid on January 4 of the following fiscal year, journalize the entry on December 30 to record the payroll. 2b. Assuming that the payroll for the last week of the year is to be paid on January 4 of the following fikcal year, journalize the entry to recard the employer's payroll taxes on the payroll to be paid on January 4. Because it is a new flscal year, all $451,000 in salaries is subject to unemployment compensation taxes. 2b. Assuming that the payroll for the last week of the year is to be paid on January 4 of the following fiscal year, journalize the entry to reco the employer's payroll taxes on the payroll to be paid on January 4 . Because it is a new fiscal year, all $451,000 in salaries is subject to unemployment compensation taxes