i need question 2a. and 2b.

Payroll Accounts and Year-End Entries The following accounts, with the balances indicated, appear in the ledger of Garcon Co. on December 1 of the current year: 211 Salaries Payable 212 Social Security Tax Payable $18,810 213 Medicare Tax Payable 4,950 214. Employees Federal Income Tax Payable 30,525 215 Employees State Income Tax Payable 29,700 216 State Unemployment Tax Payable 3,135 217 Federal Unemployment Tax Payable 990 218 U.S. Saving Bond Deductions Payable 7,000 219 Medical Insurance Payable 57,400 411 Operations Salaries Expense 1,998,000 511 Officers Salaries Expense 1,304,000 512 Office Salaries Expense 332,000 519 Payroll Tax Expense 283,800 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 2 Issued Check No. 410 for $7,000 to Jay Bank to purchase U.S. savings bonds for employees. Issued Check No. 411 to Jay Bank for $54,285 in payment of $18,810 of social security tax, $4,950 of Medicare tax, and $30,525 of employees' federal income tax due. Dec. 13 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Dec. 2 Dec. 13 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: Operations $91,000 Officers 59,000 Office 15,000 165,000 Deductions: Social security tax 9,900 Medicare tax 2,475 Federal income tax withheld State income tax withheld 30,525 7,425 3,500 Savings bond deductions Medical insurance deductions 9,570 63,395 Net amount 101,605 Dec. 13 Issued Check No. 420 in payment of the net amount of the biweekly payroll. Dec. 13 Journalized the entry to record payroll taxes on employees' earnings of December 13: social security tax, $9,900; Medicare tax, $2,475; state unemployment tax, $780; federal unemployment tax, $260. Dec 16 Issued Check No. 424 to Jay Bank for $55,275, in payment of $19,800 of social security tax, $4,950 of Medicare tax, and $30,525 of employees' federal income tax due. Dec. 19 Issued Check No. 429 to Sims-Walker Insurance Company for $57,400, in payment of the semiannual premium on the group medical insurance policy. Dec. 19 Issued Check No. 429 to Sims-Walker Insurance Company for $57,400, in payment of the semiannual premium on the group medical insurance policy. Dec. 27 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: Operations $88,000 Officers 59,000 Office 14,000 161,000 Deductions: Social security tax 9,660 Medicare tax 2,415 Federal income tax withheld 29,463 State income tax withheld 7,245 Savings bond deductions 3,500 52,283 Net amount 108,717 Dec. 27 issued Check No. 541 In payment of the net amount of the biweekly payroll. Dec 27. Journalized the entry to record payroll taxes on employees' earnings of December 27: social security tax, $9,660; Medicare tax, $2,415; state unemployment tax, $390; federal unemployment tax, $130. Issued Check No. 543 for $44,370 to State Department of Revenue in payment of employees' state Income tax due on December 31. Dec. 31 Issued Check No. 545 to Jay Bank for $7,000 to purchase U.S. savings bonds for employees Dec. 27 PAAL AAA Dec. 27 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: $88,000 Operations Officers 59,000 14,000 Office 161,000 Deductions: Social security tax 9,660 2,415 29,463 Medicare tax Federal income tax withheld State income tax withheld Savings bond deductions 7,245 3,500 52,283 108,717 Net amount Dec. 27 Issued Check No. 541 In payment of the net amount of the biweekly payroll. Dec. 27. Journalized the entry to record payroll taxes on employees' earnings of December 27: social security tax, $9,660; Medicare tax, $2,415; state unemployment tax, $390; federal unemployment tax, $130. Dec. 27 Issued Check No. 543 for $44,370 to State Department of Revenue in payment of employees' state income tax due on December 31 Issued Check No. 545 to Jay Bank for $7,000 to purchase U.S. savings bonds for employees. Dec 31 Pald $87,000 to the employee pension plan. The annual pension cost is $113,000. (Record both the payment and unfunded pension liability) Dec. 31 2a. Journale the following adjusting entry on December 31. Slanes sudoperations saries, $8.800 of salaries, s.900 omice salaries, $1,400. The payroll taxes are material and are not accrund an amount box does not require an entry, leave it blank Debit Credit Date Dec 31 Account Operations alones en onian Some timental 7,500 5,100 x 1,200 x Salaries 13,800 x 2. Soumalize the following adjusting ergy on December Vacation pay $30.400 Date Debit Credit De 1 Account Vacation Vi Perived 25.900 x 25.900 X