Pullam's weekly 5-day payroll includes the following:
Gross Pay $28,000
Less: Payroll Deductions
FICA Taxes $2,200
Federal Income Tax Withholdings 2,000
State Income Tax Withholdings 1,800
Health Insurance Premiums 1,000 (7,000)
Net Payroll $21,000
Prepare the necessary journal entries for the payroll paid on Friday, December 27, 2011.