Barbara Muller Services (BMS) pays its employees monthly. The payroll information listed below is for January 2016 , the first month of BMS's fiscal year. The journal entry to record payroll for the january 2016 pay period will include a debit to payroll tax expense of: $6,120. $4,960. $11,080. $57,880. Barbara Muller Services (BMS) pays its employees monthly. The payroll information listed below is for January 2016 , the first month of BMS's fiscal year. The journal entry to record payroll for the january 2016 pay period will include a debit to payroll tax expense of: $6,120. $4,960. $11,080. $57,880