In August 2022, Lanzandra Corp has a total payroll for the month of January of $50,000 for its 10 employees. Details are provided below:FEDERL & STATE INCOME TAX WITHHELDFederal and State Income tax withheld$8,500Health insurance premiums (Blue Cross) paid by employer3,000Contribution to retirement plan (Fidelity) paid by employer4,500FICA tax rate (Social Security and Medicare)7.65%Federal and state unemployment tax rate6.20%23. On Aug. 31, 2021, Paige Corp. record employee salary expense and withholdings (Income Tax Payable, FICA Tax Payable and Salary Payable)DateAccountsDebitCredit24. On Aug 31, 2022 Paige Corp. recorded the employer-provided fringe benefitsDateAccountsDebitCredit25. On Sept 1, 2022, Paige Corp. paid salaries and its employee related liabilities including salaries payable in full.DateAccountsDebitCredit