Perez Company has the following information for the pay period of January 15-31. 
Assuming no employees are subject to ceilings for their earnings, calculate salaries payable and employer payroll tax expense.
Definitions:
Insulin
A hormone produced by the pancreas that regulates blood sugar levels by facilitating the uptake of glucose into tissues.
Preoperative Interview
A discussion between a patient and healthcare provider prior to a surgery to assess health and prepare the patient.
Mental Abilities
The cognitive functions and capabilities of an individual, including reasoning, memory, attention, and problem-solving.
Physical Examination
A clinical assessment where a medical professional evaluates the body of a patient for any potential medical conditions.
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