The payroll register of Seaside Architecture Company indicates $990 of social security and $252 of Medicare tax withheld on total salaries of $17,000 for the period. Federal withholding for the period totaled $3,250.

	Required:
	Prepare the journal entry for the periods payroll on December 31.

CHART OF ACCOUNTSSeaside Architecture CompanyGeneral Ledger

	ASSETS
110	Cash
111	Accounts Receivable
112	Interest Receivable
113	Notes Receivable
115	Merchandise Inventory
116	Supplies
118	Prepaid Insurance
120	Land
123	Building
124	Accumulated Depreciation-Building
125	Office Equipment
126	Accumulated Depreciation-Office Equipment

	LIABILITIES
210	Accounts Payable
213	Interest Payable
214	Notes Payable
221	Salaries Payable
222	Social Security Tax Payable
223	Medicare Tax Payable
224	Employees Federal Income Tax Payable
225	Employees State Income Tax Payable
226	Federal Unemployment Tax Payable
227	State Unemployment Tax Payable
228	State Disability Insurance
231	Medical Insurance Payable
232	Retirement Savings Deductions Payable
233	Union Dues Payable
234	Vacation Pay Payable
235	Unfunded Pension Liability
241	Product Warranty Payable
242	EPA Fines Payable
243	Litigation Claims Payable

	EQUITY
310	Owner, Capital
311	Owner, Drawing
312	Income Summary

	REVENUE
410	Sales
610	Interest Revenue

	EXPENSES
510	Cost of Merchandise Sold
520	Salaries Expense
525	Delivery Expense
526	Repairs Expense
531	Rent Expense
533	Insurance Expense
534	Supplies Expense
535	Cash Short and Over
536	Product Warranty Expense
541	Vacation Pay Expense
542	Pension Expense
543	Payroll Tax Expense
544	Federal Income Tax Expense
545	State Income Tax Expense
561	Depreciation Expense-Building
562	Depreciation Expense-Office Equipment
570	Damage Awards and Fines
590	Miscellaneous Expense
710	Interest Expense