BMX Company has one employee. FICA Social Security taxes are withheid in the amount of $328.60. FICA Medicare taxes are withheld in the amount of $76.85. Federal unemployment taxes are $31.80 and State unemployment taxes are $286.20 for this pay period. Medical insurance of $242.25 is withheld as requested by the employee and federal income taxes are $607.05. Use this information to record below the journal entry for the employer's payroll tax expense for this first pay period of the year in January. Note: Round your answers to 2 decimal places. Journal entry worksheet Record employer payroll tax expense. Notet Enter debits before crechts