Salaries: Sales salaries $202,000 Warehouse salaries 111,000 Office salaries 103,000 Total $416,000 Deductions: Income tax withheld $73,216 U.S. savings bonds 9,152 Group insurance 7,488 Tax rates assumed: Social security, 6% Medicare, 1.5% State unemployment (employer only), 5.4% Federal unemployment (employer only), 0.8% Required: If an amount box does not require an entry, leave it blank. 1a. Assuming that the payroll related to the first full week of the year and was paid on January 11, journalize the entry on January 11, to record the payroll