Concord Company has the following data for the weekly payroll ending January 31.

Employees are paid 1.5 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $127,200 of gross earnings. Concord Company is subject to 5.4% state unemployment taxes and 0.8% federal unemployment taxes on the first $7,000 of gross earnings.

Hours Hourly Rate Federal Income Tax Withholding Health Insurance M T W F S Employee L. Helton E 100 9 7 8 11 2 $12 $35 $12 R. Kenseth 8 8 8 7 4 14 38 25 8 8 D. Tavaras 9 11 8 8 9 0 15 55 27 Prepare the payroll register for the weekly payroll. (Round answers to 2 decimal places, e.g. 15.25.) CONCORD COMPANY Payroll Register For the Week Ending January 31 Earnings Deductions Employee Total Hours Regular Overtime Gross Pay FICA Taxes Federal Income Taxes Health Insurance Total Net Pay L. Helton $ $ $ $ $ $ $ $ R. Kenseth D. Tavaras Totals $ $ $ $ $ $ $ $ Prepare the journal entries to record the payroll and Concord's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 15.25.) Date Account Titles and Explanation Debit Credit Jan. 31 (To record payroll) Jan. 31 (To record payroll tax expense.)