During January, the following selected transactions occurred. During January, the company's employees earned wages of $70,610. Withholdings related to these wages were $5,402 for Social Security (FICA), $5,044 for federal income tax, and $1,513 for state Income tax. The company owed no money related to these earnings for federal or state unemployment tax. Assume that wages earned during January will be paid during February. No entry had been recorded for wages or payroll tax expense as of January 31. Jan