Answer:
Check the explanation
Explanation:
Part 1    
Date                 Accounts                                Debit              Credit
Dec 1, 2017  Medical Insurance Payable     $2,520  
                     Cash                                               $2,520
  	
Dec 1, 2017  Social Security Tax Payable     $2,913  
              Medicare Tax Payable            $728  
Employees Federal Income Tax Payable   $4,490  
                      Cash                                         $8,131
  	
Dec 2, 2017  Bond Deductions Payable    $2,300  
                      Cash                                      $2,300
  	
Dec 12, 2017  Sales Salaries Expense         $14,500  
 Officers Salaries Expense                    $7,100  
 Office Salaries Expense                       $2,600  
 Social Security Tax Payable                           $1,452
 Medicare Tax Payable                                   $363
 Employees Federal Income Tax Payable                 $4,308
 Employees State Income Tax Payable                 $1,089
 Medical Insurance Payable                           $420
 Bond Deductions Payable                                 $1,150
 Salaries Payable                                              $15,418
  	
Dec 12, 2017  Salaries Payable                     $15,418  
                      Cash                                      $15,418
  	
Dec 12, 2017  Payroll tax Expenses           $2,220  
 Social Security Tax Payable                           $1,452
 Medicare Tax Payable                                   $363
 State Unemployment Tax Payable                   $315
 Federal Unemployment Tax Payable  	$90
  	
Dec 15, 2017  Social Security Tax Payable  $2,904  
 Medicare Tax Payable  $726  
 Employees Federal Income Tax Payable  $4,308  
 Cash  	$7,938
  	
Dec 26, 2017  Sales Salaries Expense  $14,250  
 Officers Salaries Expense  $7,250  
 Office Salaries Expense  $2,750  
 Social Security Tax Payable  	$1,455
 Medicare Tax Payable  	$364
 Employees Federal Income Tax Payable  	$4,317
 Employees State Income Tax Payable  	$1,091
 Bond Deductions Payable  	$1,150
 Salaries Payable  	$15,873
  	
Dec 26, 2017  Salaries Payable  $15,873  
 Cash  	$15,873
  	
Dec 26, 2017  Payroll tax Expenses  $2,009  
 Social Security Tax Payable  	$1,455
 Medicare Tax Payable  	$364
 State Unemployment Tax Payable  	$150
 Federal Unemployment Tax Payable  	$40
  	
Dec 30, 2017  Employees State Income Tax Payable  $6,258  
 Cash  	$6,258
  	
Dec 30, 2017  Bond Deductions Payable  $2,300  
 Cash  	$2,300
  	
Dec 31, 2017  Pension Expense  $65,500  
 Cash  	$55,400
 Unfunded Pension Liability  	$10,100