Gander Publications had the following payroll data for its May $12$ pay date:

$\backslash$table$[[$Date$,$Account Title,Account,,$],[$May $12,$Wagber and salaries expense,$522,$Debit,Credit$],[,$Federal withholding tax payable,$220,37,327\mathrm{.}54,],[,$Social Security tax payable,$221,5,840\mathrm{.}21,],[,$Medicare tax payable,$222,2,162\mathrm{.}08,],[,401($k$)$ contributions payable,$223,505\mathrm{.}65,],[,$Charitable contributions payable,$224,1,493\mathrm{.}10,],[$May $12,$Wages and salaries payable,$226,2,455\mathrm{.}23,],[,$Wages and salaries payable,$226,24,871\mathrm{.}26,\mathrm{.}24,871\mathrm{.}26$