sorry its a but scuffed but i think you will get it.

Dec. 13 (b.) Dec. 13-Taxes Dec. 16-Taxes Dec. 19-Ins. Dec. 27 (a.) 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: 211 Salaries Payable 212 Social Security Tax Payable $16,530 213 Medicare Tax Payable 4,350 214 Employees Federal Income Tax Payable 26,825 215 Employees State Income Tax Payable 26,100 216 State Unemployment Tax Payable 2,755 217 Federal Unemployment Tax Payable 870 218 Bond Deductions Payable 6,000 219 Medical Insurance Payable 50,500 411 Operations Salaries Expense 1,756,000 511 Officers Salaries Expense 1,146,000 512 Office Salaries Expense 291,000 519 Payroll Tax Expense 249,400 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 2 Issued Check No. 410 for $ 6,000 to Jay Bank to purchase U.S. savings bonds for employees. Dec. 2 Issued Check No. 411 to Jay Bank for $ 47,705 in payment of $16,530 of social security tax, $4,350 of Medicare tax, and $26,825 of employees' federal income tax due. Dec. 13 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: Operations $81,000 Officers 51,000 Office 13,000 145,000 Deductions: Social security tax 8,700 Medicare tax 2,175 Dec. 27 Issued Check No. 543 for $ 39,060 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 $ 6,000 to purchase U.S. savings bonds for employees. Dec. 31 Paid $76,000 to the employee pension plan. The annual pension cost is $99,000. (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 13th transactions, (a.) record the payroll and (b.) payment of salaries. For December 27th transactions, (a.) record the payroll, (b.) payment of salaries, (c.) record the taxe and (d.) payment of taxes. Date Account Debit Credit Dec. 2 Dec. 2 Dec. 13 (a.) Dec. 27 (a.) Dec. 27 (b.) Dec. 27 (c.) Dec. 27 (d.) Dec. 31-Bonds Dec. 31 Dec. 31 2a. Journalize the following adjusting entry on December 31. Salaries accrued: operations salaries, $7,900; officers salaries, $5,100; office salaries, $1,300. The payroll taxes are immaterial and are not accrued. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Dec. 31 2b. Journalize the following adjusting entry on December 31: Vacation pay, $26,600. Date Account Debit Credit Dec. 31 Dec. 13 (b.) Dec. 13-Taxes Dec. 16-Taxes Dec. 19-Ins. Dec. 27 (a.) 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: 211 Salaries Payable 212 Social Security Tax Payable $16,530 213 Medicare Tax Payable 4,350 214 Employees Federal Income Tax Payable 26,825 215 Employees State Income Tax Payable 26,100 216 State Unemployment Tax Payable 2,755 217 Federal Unemployment Tax Payable 870 218 Bond Deductions Payable 6,000 219 Medical Insurance Payable 50,500 411 Operations Salaries Expense 1,756,000 511 Officers Salaries Expense 1,146,000 512 Office Salaries Expense 291,000 519 Payroll Tax Expense 249,400 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: Dec. 2 Issued Check No. 410 for $ 6,000 to Jay Bank to purchase U.S. savings bonds for employees. Dec. 2 Issued Check No. 411 to Jay Bank for $ 47,705 in payment of $16,530 of social security tax, $4,350 of Medicare tax, and $26,825 of employees' federal income tax due. Dec. 13 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows: Salary distribution: Operations $81,000 Officers 51,000 Office 13,000 145,000 Deductions: Social security tax 8,700 Medicare tax 2,175 Dec. 27 Issued Check No. 543 for $ 39,060 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 $ 6,000 to purchase U.S. savings bonds for employees. Dec. 31 Paid $76,000 to the employee pension plan. The annual pension cost is $99,000. (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 13th transactions, (a.) record the payroll and (b.) payment of salaries. For December 27th transactions, (a.) record the payroll, (b.) payment of salaries, (c.) record the taxe and (d.) payment of taxes. Date Account Debit Credit Dec. 2 Dec. 2 Dec. 13 (a.) Dec. 27 (a.) Dec. 27 (b.) Dec. 27 (c.) Dec. 27 (d.) Dec. 31-Bonds Dec. 31 Dec. 31 2a. Journalize the following adjusting entry on December 31. Salaries accrued: operations salaries, $7,900; officers salaries, $5,100; office salaries, $1,300. The payroll taxes are immaterial and are not accrued. If an amount box does not require an entry, leave it blank. Date Account Debit Credit Dec. 31 2b. Journalize the following adjusting entry on December 31: Vacation pay, $26,600. Date Account Debit Credit Dec. 31