3) Arrow Systema offers its cmployees frec medical, dental, and life invurance coverage; salaries. Asuame that no employod's cunulative wapes encond the relrvant wape busca. below: Required: 1. Record the employee salary expense, withholdings, and salaries payable. 2. Record the employer-provided fringe benefits. 3. Record the employer payroll taxes (Hint: you have to determine Employer FICA taxes) 4) During November, Wireless, Incorporated, makes a $2,300 credit sale excluding sales tax. The state sales tax rate is 5% and the local sales tax rate is 1.50%. Record the journal entry for the sale. 5) Rotary Tools sells power tools and backs each product it sells with a one-year warranty against defects. Based on previous experience, the company expects warranty costs to be approximately 6% of sales. By the end of the first year, sales are $750,000. Required: 1. Does this situation represent a contingent liability? 2. What is the journal entry required at the end of the first year related to warranty costs? 3. Actual warranty expenses incurred are $10,000, record the appropriate journal entry. 4. What is the ending balance in the Warranty Liability account after the entries in parts 2 and 3