The following accounts, with the balances indicated, appear in the ledger of Garcon Co. on December 1 of the current year: Balance Account No. Account Name Salaries Payable 211 Social Security Tax Payable 212 $9,280 213 Medicare Tax Payable 2,302 214 Employees Federal Income Tax Payable 15,430 13,912 215 Employees State Income Tax Payable 216 State Unemployment Tax Payable 1,340 217 Federal Unemployment Tax Payable 480 218 Bond Deductions Payable $3,400 219 Medical Insurance Payable 22,200 411 Operations Salaries Expense 920,000 511 Officers Salaries Expense 640,000 512 Office Salaries Expense 160,000 519 Payroll Tax Expense 136,551 The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December: On page 10 of the journal: Dec. 2 ssued Check No. 410 for $3,400 to Jay Bank to purchase U.S. savings bonds for employees 2 Issued Check No. 411 to Jay Bank for $27,012 in payment of $9,280 of social security tax, $2,302 of Medicare tax, and $15,430 of employees' federal income tax due. 13 Journalized the entry to record the biweekly payroll. A summary of the payroll record follows