Muller Corp. pays its employees monthly. The payroll information listed below is for January 2013, the first month of Muller's fiscal year. Salaries $400,000 Federal income taxes withheld $80,000 Federal unemployment tax rate 0.80% State unemployment tax rate 5.40% Social security tax rate 6.2% Medicare tax rate 1.45% Prepare the appropriate journal entries to record salaries and wages expense and payroll tax expense for the January 2013 pay period.