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

Salaries:
Sales salaries	$330,000
Warehouse salaries	184,000
Office salaries	146,000
	$660,000
Deductions:
Income tax withheld	$117,200
Social security tax withheld	39,600
Medicare tax withheld	9,900
U.S. savings bonds	14,520
Group insurance	11,880
	$193,100
Tax rates assumed:
Social security	6%
Medicare	1.5%
State unemployment (employer only)	5.4%
Federal unemployment (employer only)	0.8%

Required:

1.

Assuming that the payroll for the last week of the year is to be paid on December 31, 2015, journalize the following entries (refer to the Chart of Accounts for exact wording of account titles):

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, $33,000 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 (refer to the Chart of Accounts for exact wording of account titles):

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 $660,000 in salaries is subject to unemployment compensation taxes. Include the year when enter the date in the journal.