Tarheel Inc., a calendar year-end company, pays its employees on the last day of the month for work performed during the month. On May 31, Tarheel paid its employees $32,000 cash for May's salaries. The following amounts were withheld from their employees' gross pay in order to arrive at the amount paid: .federal income tax of $4,000 state income tax of $2,500 . FICA tax of $1,500 Tax withholding are not remitted to the proper tax agencies until the 10th of the following month. Required: Answer the following two questions. Note: Do not include decimals or cents in your response. Question #1 : The entry to record the payment of salaries on May 31 should include a debit to the Salaries Expense" account for how much? Answer: $ Question #2: The entry to record the payment of salaries on May 31 should include a credit to the "Cash" account for how much? Answer: $