AZT Company has one employee. She has earned $5,778 through March 15th. She will be paid $1.364 on the current pay period ending March 31st. FICA Social Security taxes are 6.2% of the first $118.500 of wages and FICA Medicare taxes are 1.45% of wages. FUTA taxes are 0.6% of the first $7,000 of wages and SUTA taxes are 5.4% of the first $7,000 of wages. The employee will have $204.60 withheld for Federal income taxes and $68.20 for State income taxes for this pay period. What journal entry should AZT Company prepare to record the Employer's portion of payroll tax expense and the related liabilities on March 31st. (Round your answers to the nearest whole cent.) Credit Debit 1,364.00 Date Account Title Mar. 31 Salary and Wage Experse FICA Social Security tax payable FICA Medicare tax payable Federal income tax payable State income tax tax payable Salaries and wages payable to record the Employer's payroll taxes. 814.52 19.78 204.60 68.20 986.85 Date Mar 31 Debit 186.19 Credit Account Title Payroll tax expense FICA Social Security tax payable FICA Medicare tax payable FUTA tax payable SUTA tax payable to record the Employer's payroll taxes. 8457 19.78 8.18 73.66 Credit Date Mar. 31 Debit 251.33 Account Title Payroll tax expense FICA Social Security tax payable FICA Medicare tax payable FUTA tax payable SUTA tax payable to record the Employer's payroll taxes. 84.57 19.78 73.32 73.66 Credit Date Mar. 31 Debit 177.67 Account Title Payroll tax expense FICA Social Security tax payable FICA Medicare tax payable FUTA tax payable SUTA tax payable to record the Employer's payroll taxes. 84.57 19.78 7.33 65.99 Date Account Title Mar. 31 Payroll tax expense Credit Debit 177.67 Cash 177.67 to record the Employer's payroll taxes