Oaks Company has completed the payroll for January 2015, reflecting the following data:

Salaries and wages earned	$91,000
Employee income taxes withheld	$13,000
FICA payroll taxes*	$6,600

*Assessed on both employer and employee (i.e., $6,600 each).

1.

What amount of additional labor expense to the company was due to tax laws?

2. What was the amount of the employees take-home pay?

3. List the liabilities and their amounts reported on the companys January 31, 2015, balance sheet, assuming the employees have been paid.