Blue Spruce Company's payroll for the week ending January 15 amounted to $301,000 for salaries and wages. None of the employees has reached the earnings limits specified for federal or state employer payroll taxes. The following deductions were withheld from employees' salaries and wages:

Federal Income Tax $61,500

State Income Tax 11,070

FICA Taxes 23,027

Union Dues 3,362

United Fund Contributions 2,214

Federal unemployment tax (FUTA) rate is 6.0% less a credit equal to the rate paid for state unemployment taxes. The state unemployment tax (SUTA) rate is 5.4%.

Prepare the journal entry to record the weekly payroll ending January 15 and also the employers payroll tax expense on the payroll. (If no entry is required,select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)

Date /Account Titles and Explanation/ Debit