Nov. 30: Journalized the monthly payroll for November, based on the following data: Salaries Deductions Sales salaries $135,000 Income tax withheld $39,266 Office salaries 77,250 Social security tax withheld 12,735 $212,250 Medicare tax withheld 3,184 Unemployment tax rates: State unemployment Federal unemployment 5.4% 0.6% Amount subject to unemployment taxes: State unemployment Federal unemployment $5,000 5,000 Nov. 30: Journalized the employer's payroll taxes on the payroll. Description Debit Credit Sales Salaries Expense 135,000 Office Salaries Expense 77,250 Employees Federal Income Tax Payable 39,266 Social Security Tax Payable 12,735 Medicare Tax Payable 3,184 Salaries Payable 157,065 Description Debit Credit Payroll Tax Expense 16,229 Social Security Tax Payable 12,735 Medicare Tax Payable State Unemployment Tax Payable Federal Unemployment Tax Payable 3,184 270 310