J Company paid employees at the end of each month. The payroll for December revealed the following:

Office Staff Officers Sales Staff

Gross Payroll---------------154,000---------------------310,000-----------------------200,000

Income tax------------------24,000-----------------------63,000-------------------------42,000

SSS--------------------------8,000-------------------------9,000----------------------------8,500

Philhealth-------------------4,500-------------------------10,000----------------------------6,000

Pagibig----------------------4,000-------------------------5,000-----------------------------4,500

The employer's contributions in relation to the December payroll are as follows:

Office Staff Officers Sales Staff

SSS--------------------------10,000----------------------5,000--------------------------11,000

Philhealth--------------------6,000----------------------11,000--------------------------8,000

Pag Ibig----------------------5,000-----------------------7,000--------------------------6,000

Prepare journal entries to record December Payroll and the accrual of the employer's contribution.