Midwest Shipping pays employees at the end of each month. Payroll information is listed below for January, the first month of the fiscal year. Assume that none of the employees exceeds the federal unemployment tax maximum salary of $7,000 in January: Required: Record salaries expense and payroll tax expense for the January pay period. (If no entry is required for a particular transoction/event, select "No Journal Entry Required" in the first account field.)