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

Account No$.$

Account Name

Balance

$211$ Salaries Payable $$

$212$ Social Security Tax Payable $$9,280$

$213$ Medicare Tax Payable $2,320$

$214$ Employees Federal Income Tax Payable $15,460$

$215$ Employees State Income Tax Payable $13,908$

$216$ State Unemployment Tax Payable $1,320$

$217$ Federal Unemployment Tax Payable $550$

$218$ Bond Deductions Payable $3,800$

$219$ Medical Insurance Payable $19,800$

$411$ Operations Salaries Expense $960,000$

$511$ Officers Salaries Expense $600,000$

$512$ Office Salaries Expense $150,000$

$519$ Payroll Tax Expense $137,951$

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

On page $10$ of the journal:

Dec. $2$ Issued Check No$.410$ for $$3,800$ to Jay Bank to purchase U$.$S$.$ savings bonds for employees.

$2$ Issued Check No$.411$ to Jay Bank for $$27,060$ in payment of $$9,280$ of social security tax, $$2,320$ of Medicare tax, and $$15,460$ of employees$$ federal income tax due.

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

Salary distribution:

Operations $$41,000$

Officers $27,600$

Office $6,400$ $$75,000$

Deductions:

Social security tax $ $4,500$

Medicare tax $1,125$

Federal income tax withheld $15,000$

State income tax withheld $3,375$

Savings bond deductions $1,900$

Medical insurance deductions $3,300(29,200)$

Net amount $$45,800$

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

$13$ Journalized the entry to record payroll taxes on employees$$ earnings of December $13$: social security tax, $$4,500$; Medicare tax, $$1,125$; state unemployment tax, $$330$; federal unemployment tax, $$115.$

$16$ Issued Check No$.424$ to Jay Bank for $$26,250,$ in payment of $$9,000$ of social security tax, $$2,250$ of Medicare tax, and $$15,000$ of employees$$ federal income tax due.

$19$ Issued Check No$.429$ to Sims$-$Walker Insurance Company for $$23,100$ in payment of the semiannual premium on the group medical insurance policy.

On page $11$ of the journal:

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

Salary distribution:

Operations $$40,600$

Officers $28,400$

Office $6,600$ $$75,600$

Deductions:

Social security tax $ $4,536$

Medicare tax $1,134$

Federal income tax withheld $14,964$

State income tax withheld $3,402$

Savings bond deductions $1,900(25,936)$

Net amount $$49,664$

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

$27$ Journalized the entry to record payroll taxes on employees$$ earnings of December $27$: social security tax, $$4,536$; Medicare tax, $$1,134$; state unemployment tax, $$230$; federal unemployment tax, $$65.$

$27$ Issued Check No$.543$ for $$20,685$ to State Department of Revenue in payment of employees$$ state income tax due on December $31.$

$31$ Issued Check No$.545$ to Jay Bank for $$3,800$ to purchase U$.$S$.$ savings bonds for employees.

$31$ Paid $$51,000$ to the employee pension plan. The annual pension cost is $$68,000.($Record both the payment and unfunded pension liability.$)$

Required:

$1.$ Journalize the transactions on pages $10$ and $11$ of the journal.

$2.$ On page $12$ of the journal, journalize the following adjusting entries on December $31$:

a$.$ Salaries accrued: operations salaries, $$8,540$; officers salaries, $$5,640$; office salaries, $$1,390.$ The payroll taxes are immaterial and are not accrued.

b$.$ Vacation pay, $$14,700.$