43 Langford Paving, Inc. pays employees month. Payroll information is listed below for January 2020, the first month of Langford's fiscal year. Assume that none of the employees exceeded any relevant way base. Round calculations to the nearest whole dollar. Salaries Federal income taxes withheld $500,000 100,000 Federal unemployment tax rate State unemployment tax rate Social security (FICA) tax rate Contributions to United Way that employees have authorized to be withheld 0.60% 5.40% 7.65 $2,000 Prepare the appropriate journal entries to record salaries and wages expense and the employer's payroll tax expense for the January 2020 payroll period