Payroll related:

1A. Payroll for the week ending December 31 totaled $6,500. It was actually paid January 3 of the following year. There was no other unpaid payroll. At December 31, the Payroll payable account per the General ledger had a CR balance of $3,200. What adjusting journal entry (if any) should be recorded on December 31?

1B.. Given the following information. Prepare the journal entry necessary to record the payment of September payroll on October 3 (assume the payroll accrual was previously made). Gross pay: $100,000; Federal income tax withheld ( Fed w/h): $20,000; FICA/Med. w/h: $7,650; State w/h: $5,000

1C. On October 3, accrue the employer matching of the FICA/Med. (PR Taxes: FICAER) of $7,650.

1D. Accrue a bonus of $40,000 at year-end. Assume that this is the first year of the bonus plan.