Assume payroll for Kicker Sound Systems for the month of January was $150,000 and the following withholdings, fringe benefits, and payroll taxes apply: Assume that Kicker has paid none of the withholdings or payroll taxes by the end of January (record them as payables) and that no employee's cumulative wages exceed the relevant wage bases. Required: 1. Calculate net pay (credit to Salaries Payable/Cash) 2. Calculate the employer-provided fringe benefits (debit to Salaries Expense). 3. Calculate the employer payroll taxes (debit to Payroll Tax Expense)