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The following accounts, with the balances indicated, appear in the ledger of Garcon Co. on December 1 of the current year:

Account No.	Account Name	Balance
211	Salaries Payable
212	Social Security Tax Payable	$9,280
213	Medicare Tax Payable	2,316
214	Employees Federal Income Tax Payable	15,405
215	Employees State Income Tax Payable	13,920
216	State Unemployment Tax Payable	1,440
217	Federal Unemployment Tax Payable	430
218	Bond Deductions Payable	$3,200
219	Medical Insurance Payable	24,600
411	Operations Salaries Expense	940,000
511	Officers Salaries Expense	640,000
512	Office Salaries Expense	150,000
519	Payroll Tax Expense	136,151

The following transactions relating to payroll, payroll deductions, and payroll taxes occurred during December:

On page 10 of the journal:

Dec.	2	Issued Check No. 410 for $3,200 to Jay Bank to purchase U.S. savings bonds for employees.
	2	Issued Check No. 411 to Jay Bank for $27,001 in payment of $9,280 of social security tax, $2,316 of Medicare tax, and $15,405 of employees federal income tax due.
	13	Journalized the entry to record the biweekly payroll. A summary of the payroll record follows:

Salary distribution:
Operations	$40,600
Officers	27,000
Office	6,400	$74,000
Deductions:
Social security tax	$ 4,440
Medicare tax	1,110
Federal income tax withheld	14,800
State income tax withheld	3,330
Savings bond deductions	1,600
Medical insurance deductions	4,100	29,380
Net amount		$44,620

	13	Issued Check No. 420 in payment of the net amount of the biweekly payroll.
	13	Journalized the entry to record payroll taxes on employees earnings of December 13: social security tax, $4,440; Medicare tax, $1,110; state unemployment tax, $350; federal unemployment tax, $110.
	16	Issued Check No. 424 to Jay Bank for $25,900, in payment of $8,880 of social security tax, $2,220 of Medicare tax, and $14,800 of employees federal income tax due.
	19	Issued Check No. 429 to Sims-Walker Insurance Company for $28,700 in payment of the semiannual premium on the group medical insurance policy.

On page 11 of the journal:

Dec.

27

Journalized the entry to record the biweekly payroll. A summary of the payroll record follows:

Salary distribution:
Operations	$40,200
Officers	27,800
Office	6,600	$74,600
Deductions:
Social security tax	$ 4,476
Medicare tax	1,119
Federal income tax withheld	14,764
State income tax withheld	3,357
Savings bond deductions	1,600	25,316
Net amount		$49,284

	27	Issued Check No. 541 in payment of the net amount of the biweekly payroll.
	27	Journalized the entry to record payroll taxes on employees earnings of December 27: social security tax, $4,476; Medicare tax, $1,119; state unemployment tax, $220; federal unemployment tax, $80.
	27	Issued Check No. 543 for $20,607 to State Department of Revenue in payment of employees state income tax due on December 31.
	31	Issued Check No. 545 to Jay Bank for $3,200 to purchase U.S. savings bonds for employees.
	31	Paid $48,000 to the employee pension plan. The annual pension cost is $64,000. (Record both the payment and unfunded pension liability.) CHART OF ACCOUNTS Garcon Co. General 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 211 Salaries Payable 212 Social Security Tax Payable 213 Medicare Tax Payable 214 Employees Federal Income Tax Payable 215 Employees State Income Tax Payable 216 State Unemployment Tax Payable 217 Federal Unemployment Tax Payable 218 Bond Deductions Payable 219 Medical Insurance Payable 220 Interest Payable 221 Notes Payable 226 Vacation Pay Payable 227 Unfunded Pension Liability 228 Product Warranty Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends 313 Income Summary REVENUE 410 Sales 610 Interest Revenue EXPENSES 411 Operations Salaries Expense 412 Cost of Merchandise Sold 511 Officers Salaries Expense 512 Office Salaries Expense 519 Payroll Tax Expense 524 Depreciation Expense-Building 525 Delivery Expense 526 Repairs Expense 529 Selling Expenses 531 Rent Expense 532 Depreciation Expense-Office Equipment 533 Insurance Expense 534 Supplies Expense 536 Vacation Pay Expense 537 Pension Expense 538 Cash Short and Over 539 Product Warranty Expense 540 Miscellaneous Expense 710 Interest Expense

DATE DESCRIPTION JOURNAL POST. REF DEBIT PAGE 10 CREDIT