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

Salaries Sales Salaries $270,000 Warehouse salaries $142,000 Office salaries $133,000 Total $545,000

Deductions: Income Tax withheld $95,920 Social security Tax withheld $32,700 Medical tax Withheld $8,175 U.S savings Bond $11,990 Group Insurance $9,810 Total $158,595

Tax Rates assumed: Social security, 6% Medicare, 1.5% State unemployment (employer only), 4.25% Federal unemployment (employer only) 0.8%

Instructions: 1. Assuming that the payroll for the last week of the year is to be paid on December 31, journalize the following entries: A. December 30, to record the payroll. B. December 30, t record the employers payroll taxes on the payroll to be paid on December 31. Of the total payroll for the last week of the year, $30,000 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: A. December 30, to record the payroll

B. January 5, to record the employers payroll taxes on the payroll to be paid on January 5.