. Journalize the following transactions relating to payroll, payroll deductions, and payroll taxes. 12/13/21 Journalized the entries to record the biweekly payroll. A summary of the payroll record Operations Salaries $50,000 Officers Salaries 32,000 Office Salaries 8,000 Social security tax 5,400 Medicare tax 1,350 Federal income tax 16,650 State income tax 4,050 Medical insurance 5,220 430 140 JE for Employee Pay 12/13/21 Operations Salaries Expense Officers Salaries Expense Office Salaries Expense $50,000 $32,000 $8,000 Social Security Tax Payable Medicare Tax Payable Federal Income Tax Payable 5,400 1,350 16,650 State Income Tax Payable 4,050 Medical Insurance Payable 5,220 Federal Unemployment Tax 140 JE for Employer Taxes 90,000 Medicare Tax Payable 1,350 Medical Insurance Payable 5,220 State Unemployment Tax Payable Federal Unemployment Tax 430 140 12/14/21 Salaries Payable 90,000 Cash 90,000 12/16/21 Social Security Tax Payable Medicare Tax Payable 5,400 1,350 Federal Unemployment Tax Payable Cash 140 6,890 State Unemployment Tax Federal Unemployment Tax 12/14/21 Paid the net amount of the biweekly payroll. 12/16/21 Paid $10,800 of social security tax, $2,700 of Medicare tax, and $16,650 of employees' federal income tax due. 12/13/21 Payroll Tax Expense