During the month of February 2019, Wolf Company employees earned wages of $50,000 with the following withholdings and Wolf payroll tax expenses: Description Tax Rate Amount Salaries 50,000 Union Dues, employee withholding 5,000 |Federal Income taxes, employee withholding 20.00% 10,000 State Income taxes, employee withholding 5.00% 2,500 FICA (Social Security) taxes, employee withholding 6.20% 3,100 FICA (Social Security) taxes, employer contribution 6.20% 3,100 Medicare Tax, employee withholding 1.45% 725 Medicare Tax, employer contribution 1.45% Federal unemployment taxes 0.08% 400 State unemployment taxes 6.00% 3,000 How much will be Debited to Salaries Expense and Credited to Salaries Payable? Please express your number in this format: 100,000 (using a comma). Salaries Expense: 50,000 Salaries Payable