Gardner Corp. pays its employees monthly. The payroll information listed below is for January 2020, the first month of Gardner's fiscal year.

Salaries	$400,000
Federal income taxes to be withheld	80,000
Federal unemployment tax rate	0.80%
State unemployment tax rate (after FUTA deduction)	5.40%
Social Security tax rate	6.2%
Medicare tax rate	1.45%

Required: Prepare the appropriate journal entries to record salaries and wages expense and payroll tax expense for the January 2020 pay period.