The following information about the payroll for the week ended December 30 was obtained from the records of Pharrell Co. Required: 1. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the following entries (refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered): a. December 30 , to record the payroll. b. December 30 , to record the employer's payroll taxes on the payroll to be paid on December 31 . Of the total payroll for the last week of the year, $33,000 is subject to unemployment compensation taxes. 2. Assuming that the payroll for the last week of the year is to be paid on January 5 of the following fiscal year, journalize the following entries (refer to the chart of accounts for the exact wording of the account titles, CNOW journals do not use lines for joumal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered): a. On page 11 of the journal: December 30 , to record the payroll. b. On page 12 of the journal: January 5 , to record the employer's payroll taxes on the payroll to be paid on January 5. Because 1. Assuming that the payroll for the last weok of the year is to be paid on December 31, journalize the following entries frefer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for journal explanations. Evory lane on a journal page is used for debit or credit entries. CNOW journals will aufomatically indent a credif enty when a credit amount is entered): a. December 30 , to record the payroil b. December 30, to record the employer's payrol taxes an the payroli to be paid on December 31. Or the fotal payrodi for the last week of the year, $33,000 is subject to unemployment compensation tares 2. Assuming that the payroll for the last week of the year is to be paid on January 5 of the foilowing fiscat year, joumaine the following entries (refer to the chart of accounts for the exact wording of the account thies. CNOW joumals do not use lines for joumal explanations. Every ine on a joumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a creait amount is entered): a. On page 11 of the joumat: December 30, to record the poyrod. b On page 12 of the joumat January 5 , to recond the employer's payroll taxes on the payroll to be paid on January 5 . Because it is a now fiscal year, all salaries are subject to unemployment compensation taxes