The following information about the payroll for the week ended December 30 was obtained from the records of Qualitech Co.:

salaries
sales salaries	350000
warehouse salaries	180000
office salaries	145000
total	675000
deductions:
income tax withheld	118800
social security tax withheld	40500
medicare tax withheld	10125
us savings bond	14850
group insurance	12150
total	196425
tax rate assumed:
social security	6%
medicare	1.5%
state unemployment	5.4%
federal unemployment	0.8%

1. Assuming that the payroll for the last week of the year is to be paid on December 31, 2015, journalize the following entries

A. December 30, 2015, to record the payroll. Include the year when enter the date in the journal.

B. December 30, 2015, 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, $35,000 is subject to unemployment compensation taxes. Include the year when enter the date in the journal.

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:

A. On page 11 of the journal: December 30, 2015, to record the payroll. Include the year when enter the date in the journal.

B. On page 12 of the journal: January 5, 2016, to record the employer's payroll taxes on the payroll to be paid on January 5, 2016. Because it is a new fiscal year, all $675,000 in salaries is subject to unemployment compensation taxes. Include the year when enter the date in the