A company has three employees. Total salaries for the month of January were $8,000. Each employees 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%. Prepare the journal entry to record the January 31 payroll expense and salaries. The employer payroll taxes includes FICA taxes, federal unemployment taxes of 0.6% of the first $7,000 paid to each