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Perez Company has the following information for the pay period of January 15–31.
Gross payroll $20,000 Federal income tax withheld $2,500
Social security rate 6% Federal unemployment tax rate 0.8%
Medicare rate 1.5% State unemployment tax rate 5.4%
Assuming no employees are subject to ceilings for their earnings, calculate Salaries Payable and Payroll Tax Expense.
Salaries Payable $
Payroll Tax Expense $

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