At the end of each month, a company pays its employees. Payroll Information below is for January, the first month of the fiscal year. Assume that none of the employees exceeds the Federal unemployment tax maximum salary of $6,000 in January Salaries Yederal and state income taxes withheld Pederal unemployment tax rate State unemployment tax rate (after FUTA deduction) Social Security (FICA) tax rate $900,000 160,000 0.800 5.400 7.651 Record salaries expense and payroll tax expense for the January pay period. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the employer payroll taxes. Note: Enter debits before credits. General Journal Debit Credit Date Jan 31 On January 1, Year 1, a company issues $410,000 of 9% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 8%, the bonds will issue at $450,576. Required: 1. Complete the first three rows of an amortization table. (Round your final answers to the nearest whole dollar.) Date Cash Pald Decrease in Carrying Interest Expenso Carrying Value Value 1/1/Year 1 6/30/Year 1 12/31/Year 1