US Savings Bonds

Question: Payroll entry question in accounting?

I am really lost. The queston is: Assuming that the payroll for the last week of the year is to be paid on Jan 4 of the following fiscal year, journalize the following entries:
Dec. 30 to record payroll
Jan 4 to record the employers payroll taxes on the payroll to be paid Jan 4.
Sales Salaries 320,000
Warehouse Salaries 84,500
Office Salaries 155,500
Deductions:
Income Tax withheld 109,760
SS Tax withheld 28,560
Medicare Tax withheld 8400
US Savings bond 16,400
Group Insurance 24,690

Tax rates assumed: SS 6% on the first 100,000
Medicare 1.5%
State unemployment 3.8%
Federal unemployment 0.8%

Here is what I have for A.
30-DecSales Salaries Expense320000
Warehouse Salaries Expense84500
Office Salaries Expense155500
Social Security Tax Payable28560
Medicare Tax Payable 8400
Employees Tax Payable109760
Bond Deductions Payable16400
Group Insurance Payable24690
Salaries Payable 372190

Answer: The correct journal entries are as follows:
30-Dec:
Sales Salaries Expense (Debit) 320000
Warehouse Salaries Expense (Debit) 84500
Office Salaries Expense (Debit) 155500
State Unemployment Tax Expense (Debit) 21280
Federal Unemployment Tax Expense (Debit) 4480
Social Security Tax Payable (Credit) 67200
Medicare Tax Payable (Credit) 16800
Employees’ Income Tax(es) Payable (Credit) 109760
State Unemployment Tax Payable (Credit) 21280
Federal Unemployment Tax Payable (Credit) 4480
Bond Deductions Payable (Credit) 16400
Group Insurance Payable (Credit) 24690
Salaries Payable (Credit) 372190

Jan 4:
Social Security Tax Payable (Debit) 67200
Medicare Tax Payable (Debit) 16800
Employees’ Income Tax(es) Payable (Debit) 109760
State Unemployment Tax Payable (Debit) 21280
Federal Unemployment Tax Payable (Debit) 4480
Bond Deductions Payable (Debit) 16400
Group Insurance Payable (Debit) 24690
Salaries Payable (Debit) 372190
Cash (Credit) 632800

I hope I got all this right as I am not currently using this my AA degree for employment purposes.

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