Barbara Muller Services (BMS) pays its employees monthly. The payroll information listed below is for January 2018, the first month of BMS's fiscal year. Assume none of the employees' earnings reached $7,000 during the month. Salaries $70,000 Federal income taxes to be withheld Federal unemployment tax State unemployment tax rate (after FUTA deduction) Social security tax rate 17,000 rate .808 5.40% 6.28 Medicare tax rate 1.45 The journal entry to record payroll for the January 2018 pay period will include a debit to payroll tax expense of: ht ook Multiple Choice Add a $4,340 xtboo $5,355 ounti help Multiple Choice $4,340 $5,355 $47,645 $9,695