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

Salaries: Deductions:

Sales salaries $$175,000$ Federal income tax withheld $$63,360$

Warehouse salaries $96,000$ Social security tax withheld $21,600$

Office salaries $89,000$ Medicare tax withheld $5,400$

$$360,000$ Retirement savings $7,920$

Group insurance $6,480$

$$104,760$

Tax rates assumed:

Social security, $6\%$

Medicare, $1\mathrm{.}5\%$

State unemployment $($employer only$),5\mathrm{.}4\%$

Federal unemployment $($employer only$),0\mathrm{.}6\%1$b$.$ 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, $$18,000$ is subject to unemployment compensation taxes.