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 80% 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:

Wages and salaries	$	3,700,000
Employee contribution to voluntary retirement plan		101,000
Medical insurance premiums		59,000
Life insurance premiums		10,700
Federal income taxes to be withheld		570,000
Local income taxes to be withheld		70,000
Payroll taxes:
Federal unemployment tax rate		0.60	%
State unemployment tax rate (after SUTA deduction)		5.40	%
Social Security tax rate		6.20	%
Medicare tax rate		1.45	%

Required: Prepare the appropriate journal entries to record salaries expense and payroll tax expense for the biweekly pay period. Assume that