Assuming no employees are subject to ceilings for their earnings, Harris Company has the following information for the pay period of January 1531. Use this information to answer the question that follows. Line Item Description Numerical Data Gross payroll $17,000 Social security rate 6.0% Medicare rate 1.5% Federal income tax withheld $2,335 Federal unemployment tax rate 0.8% State unemployment tax rate 5.4% Salaries Payable would be recorded in the amount of