records of Qualitech Co.: The following information about the payroll for the week ended December 30 was obtained from the Salaries: Sales salaries Warehouse salaries Office salaries 1.5 5350,000 180,000 145,000 $675,000 Tax rates assumed Social security Medicare State unemployment Federal unemployment 5.4 0.8 Deductions: Income tax withheld U.S. savings bonds Group insurance $118.800 14,850 12.150 $196,425 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. Include the year when enter the date in the journal. 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, $35,000 is subject to unemployment compensation Post Debit taxes. Date Credit Description le 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18