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

Account Number Account Amount

$211$ Salaries Payable $$

$212$ Social Security Tax Payable $$9,234$

$213$ Medicare Tax Payable $2,430$

$214$ Employees Federal Income Tax Payable $14,985$

$215$ Employees State Income Tax Payable $14,580$

$216$ State Unemployment Tax Payable $1,539$

$217$ Federal Unemployment Tax Payable $486$

$218$ U$.$S$.$ Saving Bond Deductions Payable $4,000$

$219$ Medical Insurance Payable $28,200$

$411$ Operations Salaries Expense $981,000$

$511$ Officers Salaries Expense $640,000$

$512$ Office Salaries Expense $163,000$

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

Date Transaction

Dec. $2$ Issued Check No$.410$ for $$4,000$ to Jay Bank to purchase U$.$S$.$ savings bonds for employees.

Dec. $2$ Issued Check No$.411$ to Jay Bank for $$26,649$ in payment of $$9,234$ of social security tax, $$2,430$ of Medicare tax, and $$14,985$ of employees' federal income tax due.

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

Line Item Description Amount Amount

Salary distribution:

Operations $$45,000$

Officers $29,000$

Office $7,000$ $$81,000$

Deductions:

Social security tax $$4,860$

Medicare tax $1,215$

Federal income tax withheld $14,985$

State income tax withheld $3,645$

Savings bond deductions $2,000$

Medical insurance deductions $4,698(31,403)$

Net amount $$49,597$

Date Transaction

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

Dec. $13$ Journalized the entry to record payroll taxes on employees' earnings of December $13$: social security tax, $$4,860$; Medicare tax, $$1,215$; state unemployment tax, $$380$; federal unemployment tax, $$130.$

Dec. $16$ Issued Check No$.424$ to Jay Bank for $$27,135,$ in payment of $$9,720$ of social security tax, $$2,430$ of Medicare tax, and $$14,985$ of employees' federal income tax due.

Dec. $19$ Issued Check No$.429$ to Sims$-$Walker Insurance Company for $$28,200,$ in payment of the semiannual premium on the group medical insurance policy.

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

Line Item Description Amount Amount

Salary distribution:

Operations $$44,000$

Officers $29,000$

Office $7,000$ $$80,000$

Deductions:

Social security tax $$4,800$

Medicare tax $1,200$

Federal income tax withheld $14,640$

State income tax withheld $3,600$

Savings bond deductions $2,000(26,240)$

Net amount $$53,760$

Date Transaction

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

Dec. $27.$ Journalized the entry to record payroll taxes on employees' earnings of December $27$: social security tax, $$4,800$; Medicare tax, $$1,200$; state unemployment tax, $$190$; federal unemployment tax, $$65.$

Dec. $27$ Issued Check No$.543$ for $$21,825$ 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 $$4,000$ to purchase U$.$S$.$ savings bonds for employees.

Dec. $31$ Paid $$43,000$ to the employee pension plan. The annual pension cost is $$56,000.($Record both the payment and unfunded pension liability.$)$

Required:

$1.$ Journalize the transactions. If an amount box does not require an entry, leave it blank. For December $13$th transactions, $($a$.)$ record the payroll and $($b$.)$ payment of salaries. For December $27$th transactions, $($a$.)$ record the payroll, $($b$.)$ payment of salaries, $($c$.)$ record the taxes, and $($d$.)$ payment of taxes.