Perez Company has the following information for the pay period of January 15-31. Gross payroll Social security rate $20,000 6.0% Medicare rate 1.5% Federal income tax withheld $2,500 Federal unemployment tax rate 0.8% State unemployment tax rate 5.4% Assuming no employees are subject to ceilings for their earnings, compute salaries payable and employer's payroll tax expense. Salaries Payable Employer's Payroll Tax Expense X