he following information about the payroll for the week ended December 30 was obtained from the records of Pharrell Co. 1. Assuming that the payrol for the last week of the yuar is to be pad on December 3i, joumatize bie following entres frefer to the chart of accounts for the exact wording of the account tilles CNOW joumals do not use ines for joumat explanations. Every line on a journal page is used for debt or credit entries. CNOW joumals will automatically indent a credit entry when a credif amounf is entered) a. December 30 , to record the payroll b. December 30 , fo record the employer's payroll taxes on the payroll to be paid on December 31 . Of the fotal payroll for the last week of the you, $45,000 is subject to unemployment compensation faxes