Birline Temporary Services (ATS) pays employees monthly. Payroll information is listed below for January, the first month of ATS's fiscal year. Assume that none of the employees exceeds the federal unemployment tax maximum salary of $7000 in January Salaries expense Pederal and state income tax withheld Federal unemployment tax rate State unemployment tax rate (after PUTA deduction) PICA tax rate Social Security and Medicare) $430,000 86,000 0.800 5.400 7.650 Required: Record salaries expense and payroll tax expense for the January pay period. (If no entry is required for a particular transaction, select "No Journal Entry Required" in the first account field.) Answer is complete but not entirely correct. Credit No Date Debit 500,000 1 January 31 General Journal Salaries Expense FICA Tax Payable Income Tax Expense FICA Tax Payable Cash 3 75,000 25,000 38.250 361.750 0000 $ 69.250 2 January 31 Payroll Tax Expense FICA Tax Payable ol 38.250 G A 15 Book