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

Salaries Payable ............ '

FICA Tax Payable ......... $ 6,667

Employees Federal Income Tax Payable . 8,566

Employees State Income Tax Payable .. 8,334

State Unemployment Tax Payable ..... 840

Federal Unemployment Tax Payable .... 210

Bond Deductions Payable ........ 1,400

Medical Insurance Payable ....... 3,600

Sales Salaries Expense ....... 640,200

Officers' Salaries Expense ....... 283,800

Office Salaries Expense ....... 94,600

Payroll Taxes Expense ......... 79,114

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

Dec. 1 Issued Check No. 728 to Blue Ridge Insurance Company for $3,600, in payment of the semiannual premium on the group medical insurance policy.

2 Issued Check No. 729 to Montreat National Bank for $15,233, in payment for $6,667 of FICA tax and $8,566 of employees' federal income tax due.

3 Issued Check No. 730 for $1,400 to Montreat National Bank to purchase U.S. savings bonds for employees.

14 Recorded the entry for the biweekly payroll. A summary of the payroll record follows:

14 Issued Check No. 738 in payment of the net amount of the biweekly payroll.
14 Recorded the entry for payroll taxes on employees' earnings of December 14: FICA tax, $3,270; state unemployment tax, $180; federal unemployment tax, $45.
17 Issued Check No. 744 to Montreat National Bank for $14,853, in payment for $6,540 of FICA tax and $8,313 of employees' federal income tax due.
28 Recorded the entry for the biweekly payroll. A summary of the payroll record follows:

28 Issued Check No. 782 for the net amount of the biweekly payroll.
28 Recorded the entry for payroll taxes on employees' earnings of December 28: FICA tax, $3,243; state unemployment tax, $110; federal unemployment tax, $28.
30 Issued Check No. 791 for $12,551 to Montreat National Bank in payment of employees' state income tax due on December 31.
30 Issued Check No. 792 to Montreat National Bank for $1,400 to purchase U.S. savings bonds for employees.
Instructions
1. Record the transactions.
2. Record the following adjusting entries on December 31:
a. Salaries accrued: sales salaries, $2,950; officers' salaries, $1,310; office salaries, $440.
The payroll taxes are immaterial and are not accrued.
b. Vacation pay,$12,900.

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Salary distribution: Sales Officers Office $29,000 13,200 4,500 $46,700 Deductions: FICA tax Federal income tax withheld State income tax withheld Savings bond deductions Medical insurance deductions 3,270 8,313 2,102 700 600 14,985 $31,715 Net amount Salary distribution: Sales Officers Office $29,500 13,100 4400 $47,000 Deductions: FICA tax Federal income tax withheld State income tax withheld Savings bond deductions $ 3,243 8,366 2,115 700 14,424 S32,576 Net amount