A company has three employees. Total salaries for the month of January were $8,000. Each employee's wages are subject to FICA social security taxes of 6.2% and Medicare taxes of 1.45% on all wages. Withholding for each employee also includes federal tax of 15%. 1. Prepare the journal entry to record the January 31 payroll expense and salaries. 2. The employer payroll taxes includes FICA taxes, federal unemployment taxes of 0.6% of the first $7,000 paid to each employee, and state unemployment taxes of 2.0% of the first $7,000 paid to each employee. Prepare the journal entry to record the employer's payroll taxes on January 31 (Assume that none of the employees has reached the unemployment limit of $7,000). 3. Journal entries will be journalized on the general journal for Problem 6. When complete, upload the general journal to this problem.