Alamar Petroleum Company offers its employees the option of contributing retirement funds up to 5% of their salaries, with the contribution being matched by Alamar. The company also pays 75% of medical and life insurance premiums. Deductions relating to these plans and other payroll information for the first biweekly payroll period of February are listed as follows: Required: Prepare the appropriate journal entries to record salaries expense and payroll tax expense for the biweekly pay period. Assume that all employees' cumulative wages do not exceed the relevant wage bases for Social Security. Also assume that all employees' cumulative wages do exceed the relevant unemployment wage bases at the end of January. Salaries are not yet paid Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field