Airline Temporary Services (ATS) pays employees monthly. Payroll information is listed below for January, the first month of ATS's fisca year. Assume that none of the employees exceeds the federal unemployment tax maximum salary of $7,000 in January. 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.)