Muller Corp. pays its employees monthly. The payroll information listed below is for January 2018, the first month of Muller's fiscal year. Salaries Federal income taxes to be withheld Federal unemployment tax rate State unemployment tax rate (after FUTA deduction) Social Security tax rate Medicare tax rate $430,000 83,000 .60% 5.40% 6. 20% 1.45% Required: Prepare the appropriate journal entries to record salaries and wages expense and payroll tax expense for the January 2018 pay period. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet