Fill in the grey

100) Santa Barbara Express has 4 sales employees, each of whom earns \\( \\$ 5,000 \\) per month and is paid on the last working day of the month. Each employee's wages are subject to FICA social security taxes of \6.2 and Medicare taxes of \1.45 on all wages. Withholdings also include federal income tax of \\( \\$ 800 \\) for each employee and monthly medical insurance premiums of \\( \\$ 110 \\) for each employee. a. Prepare the general journal entry to accrue the monthly sales salaries expense at January 31 . b. The employer payroll taxes for Santa Barbara Express include FICA taxes, federal unemployment taxes of \0.6 of the first \\( \\$ 7,000 \\) paid each employee, and state unemployment taxes of \5.4 of the first \\( \\$ 7,000 \\) paid to each employee. Prepare the journal entry to record the employer's payroll taxes at January 31 for Santa Barbara Express. (Assume that none of the employees has reached the unemployment limit of \\( \\$ 7,000 \\).) 100.) A. \\begin{tabular}{|c|} \\hline Date \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline \\end{tabular} B. \\begin{tabular}{|l|} \\hline Date \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline 31-Jan \\\\ \\hline \\end{tabular} Account Name Account Name Debit Debit \\begin{tabular}{|l|l} \\hline & \\\\ \\hline & \\( \\$ \\) \\\\ \\hline & \\( \\$ \\) \\\\ \\hline \\end{tabular} Credit \\[ \\$ \\] \\[ \\$ \\] \\( \\$ \\) \\( \\$ \\)