what are the journal entries on the wayland custom woodworking for dec $15,2023$ Record the entry for employee semimonthly payroll expenses for the period ending on December $15.$

Note: Enter debits before credits.

Date General Journal Debit Credit

December $15$ Salaries and wages expense $16,507\mathrm{.}74$

Employee federal income tax payable $562\mathrm{.}50$

Social security tax payable $1,000\mathrm{.}23$

Medicare tax payable $233\mathrm{.}94$

$401($k$)$ Contributions payable $375\mathrm{.}00$

Employee medical premiums payable $605\mathrm{.}47$

Salaries and wages payable $13,606\mathrm{.}04$