points Hadley Services pays employees monthly Payroll information is listed below for January 2013, the first month of Hadley's fiscal year. Assume that none of the employees exceeded any relevant wage base Salaries $100,000 Federal income taxes to be withheld 10% Federal and state unemployment tax rate 1.80% Social Security tax rate 6.20% Medicare tax rate 1.45% a. (5 pts) Prepare the appropriate journal entries to record salaries expense and payroll tax expense for the January 2021 pay period. Write the journal entry in the pe format. Use whole dollar amounts and label your debits and credits b. (2 pts) What are the total taxes withheld from employee's gross pay