When Jamal Company records the weekly salary payments, what accounts would be impacted?

1. Cash, Salaries Payable, Federal tax expense, and state tax expense
2. Cash, Salaries Expense, Federal taxes payable, and state taxes payable
3. Cash, Salaries Expense, Federal tax expense, and state tax expense
4. Cash and Salaries Expense only. Any Federal or state tax accounts would be impacted at quarter-end when Jamal Company pays those taxes.