I've attached a copy of the year$-$end payroll register from the third$-$party payroll processing company. Please tie in the ending number $("$earnings for year"$)$ to the trial balance. Compare current year numbers to last years to see if they are reasonable. You may want to compare key executives' salaries with those authorized in the Board minutes to make sure that they are reasonable.

Don't forget to accrue for wages payable and other payroll accruals for the last couple of days of December if necessary. You won't need to accrue for State and Federal Unemployment as they are applied only to the first $$7,000$ of income.