Payroll Accounts and Year-End Entries The following accounts, with the balances indicated, appear in the ledger of Codigo Co. on December 1 of the current year: The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 1. Issued Check No. 815 to Aberderas Insurance Company for $2,520, in payment of the semiannual premium on the group medical insurance policy. 1. Issued Check No. 816 to Alvarez Bank for $8,131, in payment for $2,913 of social security tax, $728 of Medicare tax, and $4,490 of employees' federal income tax due. 2. Issued Check No, 817 for $2,300 to Alvarez Bank to purchase U.S. savings bonds for employees. 12. Joumalized the entry to record the biweekly payroll. A summary of the payroll record follows: 12. Issued Check No. 822 in payment of the net amount of the biweekly payroll. 12. Joumalized the entry to record payroll taxes on employees' earnings of December 12: social security tax, \$1,452; Medicare tax, $363; state unemployment tax, $315; federal unemployment tax, $90. 15. Issued Check No. 830 to Alvarez Bank for $7,938, in payment of $2,904 of social security tax, $726 of Medicare tax, and $4,308 of empioyees' federal income tax due. 26. Journalized the entry to record the biweekly payroll, A summary of the payroll record follows: 26. Joumalized the entiy to record the biweekly payroll. A summary of the payroll record follows: 26. Issued Check No. 840 for the net amount of the biweekdy payroll. 26. Journalized the entry to record payroll taxes on employees' eamings of Decernber 26: social security tax, \$1,455; Medicare tax, \$364; state unemployment tax, $150; federal unemployment tax, $40. 30. Issued Check No. 851 for $6,258 to State Department of Revenue, in payment of employees' state income tax due on December 31 . 30. Issued Check No. 852 to Alvarez Bank for $2,300 to purchase U.S, savings bonds for employees. 31. Paid 555,400 to the employee pension plan. The annual pension cost is $65,500. (Record both the payment and the unfunded pension liability. Required: 1. Journalize the transactions. If an amount box does not require an entry, leave it blank. For December 12 th and 26 th transactions, (a.) record the payroll and (b.) payment of salarias. DDec.1 Dec. 1 Dec. 2 Dec. 12 Dec. 12 Dec. 15 Check My Work 5 more Check My Work uses remaining. 2a. Journulize the following adjusting entry on December 31: Salaries accrued: saies salaries, $4,275; officers salaries, $2,175; office 5alaries,$825. The payroll taxes are immaterial and are not accrued. If an amount box does not require an entry, leave it blank. 26. Journalize the following adjusting entry on December 31: Vacation pay, $13,350. If an amount box does not require an entry, leave it blank