Bramble Company has the following data for the weekly payroll ending January 31 . Date Account Titles and Explanation Debit Credit Jan. 31 Salaries and Wages Expense FICA Taxes Payable Health Insurance Payable Federal Income Taxes Payable Salaries and Wages Payable (To record payroll) Jan. 31 FICA Taxes Payable (To record payroll tax expense.)