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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