The payroll register for Heilman Mfg. for the week of August 20th indicates the following
Social Security Tax Withheld $90,000
Medicare Tax Withheld $22,500
Federal Income Taxes Withheld $300,000
In addition, state and federal unemployment taxes were calculated at a rate of 5.4% and 0.8% respectively, on $270,000 of salaries. What would Salaries Payable be for the week of 8/20? What would Payroll Tax expense be for the same week?