The payroll related information for Smart Packers is provided below. The company has a total payroll for the month of January of $100,000 for its 30 employees. Use the information provided to answer the following questions. (Assume that none of the employees earn more than $7,000 in January.) Federal and state income tax withheld Health insurance premiums paid by employer Contribution to retirement plan paid by employer FICA tax rate (Social Security and Medicare) Federal and state unemployment tax rate $ 20,000 $10,000 $15,000 7.65% 6.20% Knowledge Check 01 What is the amount of Salaries Payable for the month? Multiple Choice O $72,350 0 $100,000 O ) O $80.000