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

Salaries:				Deductions:
	Sales salaries	$247,000			Income tax withheld	$89,584
	Warehouse salaries	136,000			Social security tax withheld	27,486
	Office salaries	126,000			Medicare tax withheld	7,635
		$509,000			U.S. savings bonds	11,198
					Group insurance	9,162
						$145,065

Tax rates assumed:
	Social security, 6%
	Medicare, 1.5%
	State unemployment (employer only), 4.2%
	Federal unemployment (employer only), 0.8%

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.

Date	Account	Debit	Credit
Dec. 30

1b. 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 employer's payroll taxes on the payroll to be paid on December 31. Of the total payroll for the last week of the year, $25,000 is subject to unemployment compensation taxes.

Date	Account	Debit	Credit
Dec. 30

2a. 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 entry on December 30 to record the payroll.

Date	Account	Debit	Credit
Dec. 30

2b. 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 entry to record the employer's payroll taxes on the payroll to be paid on January 5. Since it is a new fiscal year, all $509,000 in salaries is subject to unemployment compensation taxes.

Date	Account	Debit	Credit
Jan. 5