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 $9,270 213 Medicare Tax Payable 2,304 214 Employees Federal Income Tax Payable 15,480 215 Employees State Income Tax Payable 13,900 216 State Unemployment Tax Payable 1,330 217 Federal Unemployment Tax Payable 420 218 U.S. Saving Bond Deductions Payable $4,000 219 Medical Insurance Payable 23,400 411 Operations Salaries Expense 930,000 511 Officers Salaries Expense 630,000 512 Office Salaries Expense 120,000 519 Payroll Tax Expense 136,751