Now Journalized the payroll for based on the following data: 30. Journalized the employer payroll taxes on the payroll. Dec. 14. Journalized the payment of the september 15 note: all maturity. 31. The cost for the year was $190, 400, of which $139, 700 was paid to the plan Journalize the selected transactions. Based on the following data, prepare a for december of the current year: a. Balance according to the bank statement at december 31, $283,000. b. Balance according to the ledger at december 31, $245, 410. c. Checks outstanding at december 31, $68, 540. d. Deposit in transit, not recorded by bank, $29, 500. e. Bank debit memo for service charges, $750. f. A check for $12, 700 in payment of an invoice was incorrectly recorded in the accounts as $12,000. Based on the bank reconciliation prepared in (2), journalize the entry or entries to be made by company. Based on the following selected data, journalize the adjusting entries as of december 31 of the current year: a. Estimated accounts at december 31, $16,000, based on an aging of accounts receivable. The balance of allowance for doubtful accounts at december 31 was $2,000 (debit). b. The physical inventory on December 31 indicated an inventory shrinkage of $3, 300. c. Prepaid insurance expired during the year, $22, 820. e. Depreciation is computed as follows: f. A patent costing $48,000 when acquired on january 2 has a remaining legal life of 10 years and is expected to have value for eight years. f. A patent costing $48,000 when acquired on january 2 has a remaining legal life of 10 years and is expected to have value for eight years. g. The cost of mineral rights was $546,000. Of the estimated deposit of 910,000 tons of 50,000 tons were mined and sold during the year. h. vacation pay expense for December, $10, 500. i. A product warranty was granted beginning december 1 and covering a one-year period. The estimated cost is 4% of sales, which totaled $1, 900,000 in december. j. Interest was accrued on the note receivable received on October 17