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 $$9,273$

$213$ Medicare Tax Payable $2,318$

$214$ Employees Federal Income Tax Payable $15,455$

$215$ Employees State Income Tax Payable $13,909$

$216$ State Unemployment Tax Payable $1,400$

$217$ Federal Unemployment Tax Payable $500$

$218$ Retirement Savings Deductions Payable $3,400$

$219$ Medical Insurance Payable $27,000$

$411$ Operations Salaries Expense $950,000$

$511$ 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 $$3,400$ to Jay Bank to invest in a retirement savings account for employees.

$2$ Issued Check No$.411$ to Jay Bank for $$27,046,$ in payment of $$9,273$ of social security tax, $$2,318$ of Medicare tax, and $$15,455$ 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 $$43,200$

Officers $27,200$

Office $6,800$ $$77,200$

Deductions:

Social security tax $ $4,632$

Medicare tax $1,158$

Federal income tax withheld $15,440$

State income tax withheld $3,474$

Retirement savings deductions $1,700$

Medical insurance deductions $4,50030,904$

Net amount $$46,296$

$13$ Issued Check No$.420$ in payment of the net amount of the biweekly payroll to fund the payroll bank account.

$13$ Journalized the entry to record payroll taxes on employees$$ earnings of December $13$: social security tax, $$4,632$; Medicare tax, $$1,158$; state unemployment tax, $$350$; federal unemployment tax, $$125.$

$16$ Issued Check No$.424$ to Jay Bank for $$27,020,$ in payment of $$9,264$ of social security tax, $$2,316$ of Medicare tax, and $$15,440$ of employees$$ federal income tax due.

$19$ Issued Check No$.429$ to Sims$-$Walker Insurance Company for $$31,500,$ 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 $$42,800$

Officers $28,000$

Office $7,000$ $$77,800$

Deductions:

Social security tax $ $4,668$

Medicare tax $1,167$

Federal income tax withheld $15,404$

State income tax withheld $3,501$

Retirement savings deductions $1,70026,440$

Net amount $$51,360$

$27$ Issued Check No$.541$ in payment of the net amount of the biweekly payroll to fund the payroll bank account.

$27$ Journalized the entry to record payroll taxes on employees$$ earnings of December $27$: social security tax, $$4,668$; Medicare tax, $$1,167$; state unemployment tax, $$225$; federal unemployment tax, $$75.$

$27$ Issued Check No$.543$ for $$20,884$ to State Department of Revenue in payment of employees$$ state income tax due on December $31.$

$31$ Issued Check No$.545$ to Jay Bank for $$3,400$ to invest in a retirement savings account for employees.

$31$ Paid $$45,000$ to the employee pension plan. The annual pension cost is $$60,000.($Record both the payment and unfunded pension liability.$)$

Required:

$1.$ Journalize the transactions on pages $10$ and $11$ of the journal. Refer to the Chart of Accounts for exact wording of account titles.

$2.$ On page $12$ of the journal, journalize the following adjusting entries on December $31($refer to the Chart of Accounts for exact wording of account titles$)$:

A$.$ Salaries accrued: operations salaries, $$8,560$; officers salaries, $$5,600$; office salaries, $$1,400.$ The payroll taxes are immaterial and are not accrued.

B$.$ Vacation pay, $$15,000.$