The following information about the payroll for the week ended December 30 was obtained from the records of Saine Co.: $110,880 Salaries Sales salaries Warehouse salaries Office salaries 37,800 $306,000 168,000 156,000 $630,000 Deductions: Income tax withheld Social security tax withheld Medicare tax withheld Retirement savings Group insurance 9,450 13,860 11,340 $183,330 Tax rates assumed: Social security, 6 Medicare, 1.5% State unemployment employer only), 5.4% Federal unemployment employer only), 0.6% Required: If an amount box does not require an entry, leave it blank 1a. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the entry on December 30 to record the payroll. Debit Credit 306,000 168,000 156,000 Date Account Dec 30 Sales salaries Expense Warehouse Salaries Expense Office Salaries Expense Employees Federal Income Tax Payable Social Security Tax Payable Medicare Tax Payable Retirement Savings Deductions Payable Group Insurance Payable Salaries Payable 110,880 37,800 9,450 13,860 11,340 446,670 1b. Asutning that the payroll for the last week of the year is to be paid on December 31, journaise the entry on December 10 to record the employer's payroll taxes or the neyrot to be paid on December 31. of the total payrol for the last week of the year, $32,000 is subject to unemployment compensation taxes. Debit Credit Date Dec. 30 Account Federal Unemployment Tax Payable Federal Unemployment Tax Expense Medicare Tax Expense State Unemployment Tax Expense 2a. Assuming that the payroll for the last week of the year is to be paid on January 4 of the following fiscal year, Journalce the entry on December 30 to record the payroll Date Account Debit Credit Dec. 30 26. Assuming that the payroll for the last week of the year is to be paid on January of the following fiscal year, Jourmalize the entry to record the emplover's payroll taxes on the payroll to be paid on January Because it is a new local year, il 5630,000 in sales a subject to engloyment compensation taxes Account Debit Credit Date Jan. 5