Payroll Accounts and Year-End Entries The following accounts, with the balances indicated, appear in the ledger of Garcon Co. on December 1 of the current year: 211 Salaries Payable 212 Social Security Tax Payable $9,804 213 Medicare Tax Payable 2,580 214 Employees Federal Income Tax Payable 15,910 215 Employees State Income Tax Payable 15,480 216 State Unemployment Tax Payable 1,634 217 Federal Unemployment Tax Payable 516 218 Retirement Savings Deductions Payable 4,000 219 Medical Insurance Payable 29,900 411 Operations Salaries Expense 1,041,000 511 Officers Salaries Expense 679,000 512 Office Salaries Expense 173,000 147,920 519 Payroll Tax Expense The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: