Maddison pays its employees on the last day of each month. The payroll information listed below is for January 2021, the first month of Maddison's fiscal year Salaries Federal income taxes to be withheld Federal unemployment tax rate (FUTA) State unemployment tax rate Social Security tax rate Medicare tax rate $102,000 33.000 0 80% 540% 6.20% 145 The journal entry on January 31, 2021 to record salary payment will