Cullumber Company has the followine data for the weekly paryroli ending January 31. Employees are paid 14 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA tawes are 7.65% (the 7.65\% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages), Cullumber Company is subject to 5,4% state unemployment taces and 0.6% federal unemployment taxes on the first $7,000 of gross earning Prepare the journal entry to record Cullumber's payroll tax expense. (Credlt account titles are outomatically indented when amount is entered, Do not indent manually. Round answers to 2 decimal ploces, es. 15.25. Date Account Titles and Explanation Debit Credit Jan. 31