OBJ. 2 3 The following information about the payroll for the week ended December 30 was obtained from the records of Saine Co.: General Ledger Salaries: Deductions: $232,260 71,100 17,775 35,500 53,325 $409,960 625,000 Income tax withheld Sales salaries Warehouse salaries Office salaries Social security tax withheld Medicare tax withheld 240,000 320,000 1,185,000US savings bonds Group insurance Tax rates assumecd Social security, 6% Medicare, 1.5% State unemployment (employer only. 5.4% Federal unemployment (employer only), 0.8% Instructions 1. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the following entries: a. December 30, to record the payroll. b. December 30, to record the employer's payroll taxes on the payroll to be paid on December 31. Of the total payroll for the last week of the year, $30,000 is subject to unemployment compensation taxes