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Payroll accounts and year$-$end entries

The following accounts, with the balances indicated, appear in the ledger of Garcon Co$.$ on December $1$ of the current year:

Account Number Account Amount

$211$ Salaries Payable $$

$212$ Social Security Tax Payable $$17,442$

$213$ Medicare Tax Payable $4,590$

$214$ Employees Federal Income Tax Payable $28,305$

$215$ Employees State Income Tax Payable $27,540$

$216$ State Unemployment Tax Payable $2,907$

$217$ Federal Unemployment Tax Payable $918$

$218$ U$.$S$.$ Saving Bond Deductions Payable $7,000$

$219$ Medical Insurance Payable $53,200$

$411$ Operations Salaries Expense $1,853,000$

$511$ Officers Salaries Expense $1,209,000$

$512$ Office Salaries Expense $308,000$

$519$ Payroll Tax Expense $263,160$

The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December:

Date Transaction

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 $$50,337$ in payment of $$17,442$ of social security tax, $$4,590$ of Medicare tax, and $$28,305$ of employees' federal income tax due.

Dec. $13$ Journalized the entry to record the biweekly payroll. A summary of the payroll record follows:

Line Item Description Amount Amount

Salary distribution:

Operations $$85,000$

Officers $54,000$

Office $14,000$ $$153,000$

Deductions:

Social security tax $$9,180$

Medicare tax $2,295$

Federal income tax withheld $28,305$

State income tax withheld $6,885$

Savings bond deductions $3,500$

Medical insurance deductions $8,874(59,039)$

Net amount $$93,961$

Date Transaction

Dec. $13$ Issued Check No$.420$ in payment of the net amount of the biweekly payroll.

Dec. $13$ Journalized the entry to record payroll taxes on employees' earnings of December $13$: social security tax, $$9,180$; Medicare tax, $$2,295$; state unemployment tax, $$730$; federal unemployment tax, $$240.$

Dec. $16$ Issued Check No$.424$ to Jay Bank for $$51,255,$ in payment of $$18,360$ of social security tax, $$4,590$ of Medicare tax, and $$28,305$ of employees' federal income tax due.

Dec. $19$ Issued Check No$.429$ to Sims$-$Walker Insurance Company for $$53,200,$ in payment of the semiannual premium on the group medical insurance policy.

Dec. $27$ Journalized the entry to record the biweekly payroll. A summary of the payroll record follows:

Line Item Description Amount Amount

Salary distribution:

Operations $$82,000$

Officers $54,000$

Office $13,000$ $$149,000$

Deductions:

Social security tax $$8,940$

Medicare tax $2,235$

Federal income tax withheld $27,267$

State income tax withheld $6,705$

Savings bond deductions $3,500(48,647)$

Net amount $$100,353$

Date Transaction

Dec. $27$ Issued Check No$.541$ in payment of the net amount of the biweekly payroll.

Dec. $27.$ Journalized the entry to record payroll taxes on employees' earnings of December $27$: social security tax, $$8,940$; Medicare tax, $$2,235$; state unemployment tax, $$365$; federal unemployment tax, $$120.$

Dec. $27$ Issued Check No$.543$ for $$41,130$ to State Department of Revenue in payment of employees' state income tax due on December $31.$

Dec. $31$ Issued Check No$.545$ to Jay Bank for $$7,000$ to purchase U$.$S$.$ savings bonds for employees.

Dec. $31$ Paid $$80,000$ to the employee pension plan. The annual pension cost is $$104,000.($Record both the payment and unfunded pension liability.$)$

Required:

$1.$ Journalize the transactions. If an amount box does not require an entry, leave it blank. For December $13$th transactions, $($a$.)$ record the payroll and $($b$.)$ payment of salaries. For December $27$th transactions, $($a$.)$ record the payroll, $($b$.)$ payment of salaries, $($c$.)$ record the taxes, and $($d$.)$ payment of taxes.

Date Account Debit Credit

Dec. $2$

fill in the blank $2$

fill in the blank $3$

fill in the blank $5$

fill in the blank $6$

Dec. $2$

fill in the blank $8$

fill in the blank $9$

fill in the blank $11$

fill in the blank $12$

fill in the blank $14$

fill in the blank $15$

fill in the blank $17$

fill in the blank $18$

Dec. $13$

fill in the blank $20$

fill in the blank $21$

fill in the blank $23$

fill in the blank $24$

fill in the blank $26$

fill in the blank $27$

fill in the blank $29$

fill in the blank $30$

fill in the blank $32$

fill in the blank $33$

fill in the blank $35$

fill in the blank $36$

fill in the blank $38$

fill in the blank $39$

fill in the blank $41$

fill in the blank $42$

fill in the blank $44$

fill in the blank $45$

fill in the blank $47$

fill in the blank $48$

Dec. $13$

fill in the blank $50$

fill in the blank $51$

fill in the blank $53$

fill in the blank $54$

Dec. $13$

fill in the blank $56$

fill in the blank $57$

fill in the blank $59$

fill in the blank $60$

fill in the blank $62$

fill in the blank $63$

fill in the blank $65$

fill in the blank $66$

fill in the blank $68$

fill in the blank $69$

Dec. $16$

fill in the blank $71$

fill in the blank $72$

fill in the blank $74$

fill in the blank $75$

fill in the blank $77$

fill in the blank $78$

fill in the blank $80$

fill in the blank $81$

Dec. $19$

fill in th