9. Register the journal entries corresponding to the following staff expenses of the Spanish company Negra S.A. Consider that net salaries of each month are paid to employees at 5 of the following month. Social security expenses of any month are paid at the end of the corresponding month. Liquidation with the tax authority of employees' income tax discounts are done at the end of each quarter, the same as liquidations with Trade Unions and non for profit organizations: a) January staff expenses Concept Amount Gross salaries 20000 Company's Social security contribution 1500 Social security of employees discount 1000 Employees income tax discount 4000 Employees contributions to Trade Unions 200 Net salaries 14800 b) February staff expenses Concept Amount Gross salaries 25000 Company's Social security contribution 2000 Social security of employees discount 1300 Employees income tax discount 4500 Employees contributions of 0,7% to non for profit organizations 200 Net salaries (paid by bank at March 5) 19000 c) At March 5 the company pays 500 to an employee in advance of his March salary d) March staff expenses Concept Amount Gross salaries 27000 Company's Social security contribution 2100 Social security of employees discount 2000 Employees income tax discount 4700 Employees contributions of 0,7% to non for profit organizations 200 Discount of the advance given to an employee at March 5 500 Net salaries (paid by bank at April 5) 19600