Darius Company has the following information for the pay period of January 15 - 31, 20xx. Gross payroll $20,000 Federal income tax withheld Social security rate $2,500 6% Federal unemployment tax rate .8% Medicare rate 1.5% State unemployment tax rate 5.4% Assuming no employees are subject to ceilings for their earnings, calculate Salaries Payable and Employer Payroll Taxes Payable. ANS