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 $13,452 213 Medicare Tax Payable 3,540 214 Employees Federal Income Tax Payable 21,830 215 Employees State Income Tax Payable 21,240 216 State Unemployment Tax Payable 2,242 217 Federal Unemployment Tax Payable 708 218 Bond Deductions Payable 5,000 219 Medical Insurance Payable 41,100 411 Operations Salaries Expense 1,429,000 511 Officers Salaries Expense 932,000 512 Office Salaries Expense 237,000 519 Payroll Tax Expense 202,960 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 2 Issued Check No. 410 for $ 5,000 to Jay Bank to purchase U.S. savings bonds for employees. Dec. 2 Issued Check No. 411 to Jay Bank for $ 38,822 in payment of $13,452 of social security tax, $3,540 of Medicare tax, and $21,830 of employees' federal income tax due. Dec. 13 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: Operations $65,000 Officers 42,000 Office 11,000 118,000 Deductions: Social security tax 7,080 Medicare tax 1,770 Federal income tax withheld 21,830 State income tax withheld 5,310 Savings bond deductions 2,500 Medical insurance deductions 6,844 45,334 Net amount 72,666 Dec. 13 Issued Check No. 420 in payment of the net amount of the biweekly payroll. Dec. 13 Journalized the entry to record payroll taxes on employees' earnings of December 13: social security tax, $7,080; Medicare tax, $1,770; state unemployment tax, $560; federal unemployment tax, $180. Dec. 16 Issued Check No. 424 to Jay Bank for $ 39,530, in payment of $14,160 of social security tax, $3,540 of Medicare tax, and $21,830 of employees' federal income tax due. Dec. 19 Issued Check No. 429 to Sims-Walker Insurance Company for $ 41,100, in payment of the semiannual premium on the group medical insurance policy. Dec. 27 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: Operations $63,000 Officers 42,000 Office 10,000 115,000 Deductions: Social security tax 6,900 Medicare tax 1,725 Federal income tax withheld 21,045 State income tax withheld 5,175 Savings bond deductions 2,500 37,345 Net amount 77,655 Dec. 27 Issued Check No. 541 in payment of the net amount of the biweekly payroll. Dec. 27. Journalized the entry to record payroll taxes on employees' earnings of December 27: social security tax, $6,900; Medicare tax, $1,725; state unemployment tax, $280; federal unemployment tax, $90. Dec. 27 Issued Check No. 543 for $ 31,725 to State Department of Revenue in payment of employees' state income tax due on December 31. Dec. 31 Issued Check No. 545 to Jay Bank for $ 5,000 to purchase U.S. savings bonds for employees. Dec. 31 Paid $62,000 to the employee pension plan. The annual pension cost is $81,000. (Record both the payment and unfunded pension liability.) Required: 1. Journalize the transactions. If an amount box does not require an entry, leave it blank. For December 13th transactions, (a.) record the payroll and (b.) payment of salaries. For December 27th transactions, (a.) record the payroll, (b.) payment of salaries, (c.) record the taxes, and (d.) payment of taxes. Date Account Debit Credit Dec. 2 fill in the blank 2 fill in the blank 4 Dec. 2 fill in the blank 6 fill in the blank 7 fill in the blank 9 fill in the blank 10 fill in the blank 12 fill in the blank 13 fill in the blank 15 fill in the blank 16 Dec. 13 (a.) fill in the blank 18 fill in the blank 19 fill in the blank 21 fill in the blank 22 fill in the blank 24 fill in the blank 25 fill in the blank 27 fill in the blank 28 fill in the blank 30 fill in the blank 31 fill in the blank 33 fill in the blank 34 fill in the blank 36 fill in the blank 37 fill in the blank 39 fill in the blank 40 fill in the blank 42 fill in the blank 43 fill in the blank 45 fill in the blank 46 Dec. 13 (b.) fill in the blank 48 fill in the blank 50 Dec. 13-Taxes fill in the blank 52 fill in the blank 53 fill in the blank 55 fill in the blank 56 fill in the blank 58 fill in the blank 59 fill in the blank 61 fill in the blank 62 fill in the blank 64 fill in the blank 65 Dec. 16-Taxes fill in the blank 67 fill in the blank 68 fill in the blank 70 fill in the blank 71 fill in the blank 73 fill in the blank 74 fill in the blank 76 fill in the blank 77 Dec. 19-Ins. fill in the blank 79 fill in the blank 81 Dec. 27 (a.) fill in the blank 83 fill in the blank 84 fill in the blank 86 fill in the blank 87 fill in the blank 89 fill in the blank 90 fill in the blank 92 fill in the blank 93 fill in the blank 95 fill in the blank 96 fill in the blank 98 fill in the blank 99 fill in the blank 101 fill in the blank 102 fill in the blank 104 fill in the blank 105 fill in the blank 107 fill in the blank 108 Dec. 27 (b.) fill in the blank 110 fill in the blank 112 Dec. 27 (c.) fill in the blank 114 fill in the blank 115 fill in the blank 117 fill in the blank 118 fill in the blank 120 fill in the blank 121 fill in the blank 123 fill in the blank 124 fill in the blank 126 fill in the blank 127 Dec. 27 (d.) fill in the blank 129 fill in the blank 131 Dec. 31-Bonds fill in the blank 133 fill in the blank 135 Dec. 31 fill in the blank 137 fill in the blank 138 fill in the blank 140 fill in the blank 141 fill in the blank 143 fill in the blank 144 2a. Journalize the following adjusting entry on December 31. Salaries accrued: operations salaries, $6,300; officers salaries, $4,200; office salaries, $1,000 . The payroll taxes are immaterial and are not accrued. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Dec. 31 fill in the blank 146 fill in the blank 147 fill in the blank 149 fill in the blank 150 fill in the blank 152 fill in the blank 153 fill in the blank 155 fill in the blank 156 2b. Journalize the following adjusting entry on December 31: Vacation pay, $21,700. Date Account Debit Credit Dec. 31 fill in the blank 158 fill in the blank 160