Instructions The payroll register of Ruggero Co indicates $14.280 of social security withheld and $3,570 of Medicare tax withheld on total sataries of $230,000 for the period Federal withholding for the period totaled 343,500 On December 31, provide the journal entry for the period's payrol. Refer to the Chart of Accounts for exact wording of account titles Chart of Accounts CHART OF ACCOUNTS Ruggerio Co. General Ledger ASSETS REVENUE 410 Sales 610 Interest Revenue 110 Cash 111 Accounts Recewable 112. Interest Receivable 113 Notes Receivable 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance EXPENSES 510 Coot of Merchandise Sold 520 Salarios Expenso 524 Depreciation Expense-Building 525 Delivery Expense Chart of Accounts 120 Land 123 Building 124 Accumulated Depreciation Building 125 Office Equipment 126 Accumulated Depreciation-Omice Equipment 526 Repairs Expense 529 Seling Expenses 531' Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Supplies Expense 535 Payroll Tax EXOS 536 Vacation Pay Expense 537 Pension Expense 538 Cash Short and Over LIABILITIES 210 Accounts Payable 1213 Interest Payable 214 Natos Payable 215 Salones Payable 216 Social Security Tax Payable 539 Product Warranty Expense 540 Miscellaneous Expense 710 Interest Expense Chart of Accounts 217 Medicare Tax Payable 218 Employees Federal Income Tax Payable 219 Employees State Income Tax Payable 221. Retirement Savings Deductions Payable 224 Federal Unemployment Tax Payable 225 State Unemployment Tax Payable 226 Vacation Pay Payable 227 Unfunded Pension Liability 228 Product Warranty Payable EQUITY 310 Owner Capital Chart of Accounts 224 Feuerai unemployment Tax Payable 225 State Unemployment Tax Payable 226 Vacation Pay Payable 227 Unfunded Pension Liability 228 Product Warranty Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary Journal bcember 31, provide the journal entry for the period's payroll Refer to the Chart of Accounts for exact wording of account titles JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POSTU DELIT OROT LE COUNTY