Lewis Gallen sent an email thanking you for the questions that helped him hire an Accounts Payable clerk. The clerk is now also going to take on the company payroll. Lewis has stated the clerk seems to have a lot of knowledge about payroll but he wants to make sure before he assigns the clerk this important responsibility. Discussion Topic: Provide Lewis Gallen with an understanding of why employee tax withholdings are considered liabilities, and which payroll taxes he is responsible for as an employer. A thorough and substantive response would include all the following: 1. An understandable explanation of payroll liabilities from an accounting perspective. 2. An understandable explanation of employer payroll taxes and how those taxes would be recorded from an accounting perspective (debit?, credit?)