Muller Corp. pays its employees monthly. The payroll information listed below is for January 2018, the first month of Muller’s fiscal year.

Salaries	$	320,000
Federal income taxes to be withheld		72,000
Federal unemployment tax rate		0.60	%
State unemployment tax rate (after FUTA deduction)		5.40	%
Social Security tax rate		6.20	%
Medicare tax rate		1.45	%

Required:
Prepare the appropriate journal entries to record salaries and wages expense and payroll tax expense for the January 2018 pay period. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

record the entry for the salaries and wages expense.

record the entry for payroll tax expense.