the following accounts with the balances indicated appear in the ledger of yosemite 644175

The following accounts, with the balances indicated, appear in the ledger of Yosemite Outdoor Equipment Company on December 1 of the current year:

211	Salaries Payable	—	218	Bond Deductions Payable	$ 2,000
212	Social Security Tax Payable	$5,888	219	Medical Insurance Payable	2,400
213	Medicare Tax Payable	1,550	611	Sales Salaries Expense	685,900
214	Employees Federal Income Tax Payable	9,555	711	Officers Salaries Expense	326,400
215	Employees State Income Tax Payable	9,297	712	Office Salaries Expense	124,000
216	State Unemployment Tax Payable	1,000	719	Payroll Tax Expense	88,858
217	Federal Unemployment Tax Payable	280

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

Dec. 1.	Issued Check No. 728 to Pico Insurance Company for $2,400, in payment of the
	semiannual premium on the group medical insurance policy.
2	Issued Check No. 729 to First National Bank for $16,993, in payment for $5,888
	of social security tax, $1,550 of Medicare tax, and $9,555 of employees’ federal
	income tax due.
3	Issued Check No. 730 for $2,000 to First National Bank to purchase U.S. savings
	bonds for employees.
14	Journalized the entry to record the biweekly payroll. A summary of the payroll
	record follows:

Salary distribution:
Sales	$31,000
Officers	14,800
Office	5,600	$51,400
Deductions:
Social security tax	$ 2,827
Medicare tax	771
Federal income tax withheld	9,149
State income tax withheld	2,313
Savings bond deductions	1,000
Medical insurance deductions	400	16,460
Net amount		$34,940

Dec. 14.	Issued Check No. 738 in payment of the net amount of the biweekly payroll.
14	Journalized the entry to record payroll taxes on employees’ earnings of December
	14: social security tax, $2,827; Medicare tax, $771; state unemployment tax, $250;
	federal unemployment tax, $55.
17	Issued Check No. 744 to First National Bank for $16,345, in payment for $5,654
	of social security tax, $1,542 of Medicare tax, and $9,149 of employees’ federal
	income tax due.
28	Journalized the entry to record the biweekly payroll. A summary of the payroll
	record follows:

28	Issued Check No. 782 for the net amount of the biweekly payroll.
28	Journalized the entry to record payroll taxes on employees’ earnings of December
	28: social security tax, $2,808; Medicare tax, $780; state unemployment tax, $120;
	federal unemployment tax, $30.
30	Issued Check No. 791 for $13,950 to First National Bank, in payment of employees’
	state income tax due on December 31.
30	Issued Check No. 792 to First National Bank for $2,000 to purchase U.S. savings
	bonds for employees.
31	Paid $55,700 to the employee pension plan. The annual pension cost is $65,000.
	(Record both the payment and the unfunded pension liability.)

Instructions

1. Journalize the transactions.

2. Journalize the following adjusting entries on December 31:

a. Salaries accrued: sales salaries, $3,150; officers salaries, $1,500; office salaries, $550. The payroll taxes are immaterial and are not accrued.

b. Vacation pay, $13,200.