Portage Housekeeping Services pays its employees monthly. The following information relates to the month ended January 31, 2017. Wages Federal income taxes to be withheld State income taxes to be withheld Federal unemployment tax rate Social Security (FICA) tax rate Union dues withheld $47,000 5,640 1,880 2% 7.5% 500 Prepare the appropriate journal entries to record wages expense and payroll tax expense for the January 2017 pay period