PR 11-5A Payroll accounts and year-end entries The following accounts, with the balances indicated, appear in the ledger of 08J. December 1 of the current year: 211 Salaries Payable 212 Social Security Tax Payable 213 Medicare Tax Payable 214 Employees Federal Income Tax Payable 215 Employees 216 State Unemployment Tax Payable 217 Federal Unemployment Tax Payable 218 Bond Deductions Payable 9,273 219 Medical Insurance Payable2 2,318 411 Operations Salaries Expense 15,455 13,909 511 Officers Salaries Expense 512 Office Salaries Expense 519 Payroll Tax Expense State Income Tax Payable 1,400 13795 500 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December Dec. 2. Issued Check No. 410 for $3,400 to Jay Bank to purchase U.S. savings bonds for employees. 2. Issued Check No. 411 to Jay Bank for $27,040 i payment of $9,273 of social seca- rity tax, $2.318 of Medicare tax, and $15,4551 mployees, federal income tax 13. Journalized the entry to record the biweekly pay roll. A summary of the payrol record follows: Salary distribution: Operations Officers Office 27,200 6,800$77,200 Deductions: Social security tax Medicar ta Federal incon a tax withheld State income ta withheld $ 4,632 1,158 5,440 3,474 Savings bond dections