Exercise 8-9A Record payroll (L08-3) Airline 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 $7,000 in January Salaries expense Federal and state income tax withheld Federal unemployment tax rate State unemployment tax rate (after FUTA deduction) FICA tax rate Social Security and Medicare) $410,000 82,000 0.805 5.405 7.654 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.) View transaction list Journal entry worksheet > 2 Record the employee salary, withholdings, and salaries payable. Det Cred General Journal Date January 31 Airline Temporary Services (ATS) gays employees monthly Payroll information is isted below for all the month of Alasca year. Assume that none of the employees exceeds the federal unemployment tax maximum salary of $7.000 in January 175 pots Salaries e pente Federal and state income tax withheld Federal unemployment tax rate Statemployment tax rate after FUTA deduction) FICA tax rate (Social Security and Medicare) $410,000 82.000 0.804 5.40 7.65 Required Pecord stories upente and payroll tax expense for the January pay period. ( no entry is required for a particular transaction, "No Journal Entry Required account Views Journal entry worksheet Record the employer payroll tax expense. General Journal Delt Credit