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 $7,000 in January Salaries expense Federal and state income tax withheld Federal unemployment tax rate State unemployment tax rate (after EUTA deduction) Social security (FICA) tax rate $530,000 106,000 0.800 5.401 7.656 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 Record the employer payroll tax expense. Note: Enter debits before credits General Journal Debit Credit Date January 31 Record entry C entry View general journal