Below is a payroll sheet for Vaughn Import plc for the month of September 2020 . Assume a 10% income tax rate for all employees and an 8% Social Security tax on employee and employer. Make the necessary entries to record (1) salaries and wages expense and (2) the payment of the payroll. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (To record salaries and wages expense) 2. Make the entry to record the payroll tax expenses of Vaughn Import. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)