please indent debit and credit and include explanations

UTENOG 1. (b) Dr. Payroll Tax Expense 561.476 PR 10-2A Entries for payroll and payroll taxes The following information about the payroll for the week ended December 40 was obtained from the records of Bolt Co. o, 10 500 3000 Salaries Sales salaries Deduction 5540,000 Warehouse salaries Income tax withheld 5160.000 155.000 Office salaries US savings bonds 85.000 Group insurance 5780.000 Tax rates assumed Social security, 6% State unemployment lemployer only 5. Medicare, 15% Federal unemployment employer only, 0.2% Instructions 1. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the following entries: a. December 30, to record the payroll b. December 30, to record the employer's payroll taxes on the payroll to be paid on December 31. of the total payroll for the last week of the year. $18,000 is subject to unemployment compensation taxes