Payroll accounts and year-end entries The following accounts, with the balances indicated, appear in the ledger of Garcon Co; on December I of the current year: The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 2 Issued Check No. 410 for $7,000 to Jay Bank to purchase U.S. savings bonds for employees. Dec. 2 Issued Check No. 411 to Jay Bank for $48,692 in payment of $16,872 of social security tax, $4,440 of Medicare tax, and $27,380 of employees' federal income tax due. Dec, 13 Journalized the entry to record the bhweekly payroil. A summary of the payroil record follows: Satarv dietrihutions. Dec. 13 Issued Check No. 420 in payment of the net amount of the biweekly payroll. Deci 13 Journalized the entry to record payroll taxes on employees' earnings of December 13: social security tax. $8,880; Medicare tax, $2,220; state unemployment tax, $700; federal unemployment tax, $230. Dec. 16 Issued Check No, 424 to lay Bank for $49,580, in payment of $17,760 of social security tax, $4,440 of Medicare tax, and $27,380 of employees' federal income tax due. Dec. 19 Issued Check No. 429 to Sims-Walker Insurance Company for $51,500, in payment of the semiannual oremlum on the oroup medical insurance nollcv. Dec 27 Joumalized the entry to record the biweekly payroll. A summary of the payroll record follows: Dec. 27 issued Check No. 541 in payment of the net amount of the biweekly payroll. Dec. 27. Joumalized the entry to record payroll taxes on employees' eamings of December 27: social security tax; $8,760; Medicare tax, $2,190; state unemployment tax, $350; federal unemployment tax, $115. Dec. 27 Issued Check No. 543 for $39,870 to State Department of Revenue in payment of employees' state income tax due on December 31 . Dec. 31 tssued Check No. 545 to Jay Bank for $7,000 to purchase U.S. savings bonds for employees. Dec. 31 Paid $78,000 to the employee pension plan. The annual pension cost is $101,000. (Record both the payment 1. Joumalize the transactons. If an amount box does nok require an entry, leave it blank. For December 13 th transactians, (a.) record the paytoif and (b.) payinent of salaries. For December 27 th transactions, (a.) record the payroll, (b.) payment of salaries, (c.) record the taxes, and (d.) payment of tares. Dec. 13 Dec. 13 Dec. 16 Dec. 19 Dec. 27 Dec. 27 Dec. 27 Dec. 27 Dec. 31 Dec. 31 2a. Joumalize the following adjusting entry on December 31. 5 ataries accrued: operations salaries, $8,100; officers salaries, $5,200; office salaries, $1,300. The parroll taxes are immoterial and are not accued. If an amounk box does not require an entry, leave it blanic: 2b. Soumalize the following adjusting entry on December 31: Vacotion pay, $27,300