January $31$Received the following data for the monthly payroll:

Direct labor $($already recorded$)$ $$19,600\mathrm{.}00$

Sales commission $5,132\mathrm{.}50$

Officers$$ salaries $5,000\mathrm{.}00$

Office salaries $1,920\mathrm{.}00$

Record the monthly payroll. Direct labor payroll has already been recorded, as it was incurred in January. Debit other salary expense accounts for the appropriate amounts; credit FWT Payable for $15\%$ of gross pay; credit FICA Tax Payable for $7\mathrm{.}65\%$ of gross pay; and credit Salaries Payable for the net pay. Record the payroll taxes imposed on the employer for all personnel for the month of January. $($Prepare the $$Schedule of Employer Payroll Taxes Allocation$$ using the appropriate tax rates.$)$

FUTA is $0\mathrm{.}8\%$ of gross wages and SUTA is $1\mathrm{.}45\%$ of gross wages.

Please journalize all transactions