Airline Temporary Services (ATS) pays employees monthly. Payroll information is listed below for January, the first month of ATS's fiscal year. Assume that none of the employees exceeds the federal unemployment tax maximum salary of $7000 in January Salaries expense Federal and state income tax withheld Federal unemployment tax rate State unemployment tax rate (after FUTA deduction) Social security (FICA) tax rate $530,000 106,000 0.801 5.400 7.65% Required: Record salaries expense and payroll tax expense for the January pay period. (If no entry is required for a particular transaction, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 12 Record the employee salary, withholdings, and salaries payable. Nota: Enter debits before credits Credit Debit 530.000 I Date General Journal January 31 Salaries Expense Income Tax Payable FICA Tax Payable Salaries Payable u Record entry Clear entry View general journal