Perez Company has the following information for the pay period of January 1531.

Gross payroll	$20,000			Federal income tax withheld	$2,500
Social security rate	6%			Federal unemployment tax rate	0.8%
Medicare rate	1.5%			State unemployment tax rate	5.4%

Assuming no employees are subject to ceilings for their earnings, calculate Salaries Payable and Payroll Tax Expense.

Salaries Payable	$
Payroll Tax Expense	$