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Recording employer payroll taxes

During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $272.80, FICA Medicare taxes of $63.80. FUTA taxes of $26.40, and SUTA taxes of $237.60. Prepare the journal entry to record the employer's payroll tax expense assuming these wages will be paid in early February. (Round your answers to 2 decimal places.) Journal entry worksheet Note: Enter debits before credits