Salaries Deductions Sales salaries $135,000 Income tax withheld $39,266 Office salaries 77,250 Social security tax withheld 12,735 $212,250 Medicare tax withheld 3,184 Unemployment tax rates: State unemployment 5.4% Federal unemployment 0.8% Amount subject to unemployment taxes: State unemployment $5,000 Federal unemployment 5,000 Date Description Debit Credit Nov. 30 Sales Salaries Expense fill in the blank 101 135,000 fill in the blank 102 Office Salaries Expense fill in the blank 104 77,250 fill in the blank 105 Employees Income Tax Payable fill in the blank 107 fill in the blank 108 39,266 Social Security Tax Payable fill in the blank 110 fill in the blank 111 12,735 Medicare Tax Payable fill in the blank 113 fill in the blank 114 3,184 Salaries Payable fill in the blank 116 fill in the blank 117 157,065 Nov. 30: Journalized the employer's payroll taxes on the payroll. Date Description Debit Credit Nov. 30 Payroll Taxes Expense fill in the blank 119 fill in the blank 120 Social Security Tax Payable fill in the blank 122 fill in the blank 123 Medicare Tax Payable fill in the blank 125 fill in the blank 126 State Unemployment Tax Payable fill in the blank 128 270 fill in the blank 129 Federal Unemployment Tax Payable fill in the blank 131 40 fill in the blank 132 Dec. 14: Journalized the payment of the September 15 note at maturity. Date Description Debit Credit Dec. 14 Notes Payable fill in the blank 134 670,000 fill in the blank 135 Cash fill in the blank 137 fill in the blank 138 670,000 Dec. 31: The pension cost for the year was $190,400, of which $139,700 was paid to the pension plan trustee. Date Description Debit Credit Dec. 31 Pension Expense fill in the blank 140 190,400 fill in the blank 141 Cash fill in the blank 143 fill in the blank 144 139,700 Pension Expense fill in the blank 146 fill in the blank 147 50,700