During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of \\( \\$ 322.40 \\), FICA Medicare taxes of \\( \\$ 75.40 \\), FUTA taxes of \\( \\$ 31.20 \\), and SUTA taxes of \\( \\$ 280.80 \\). Prepare the journal entry to record the employer's payroll tax expense assuming these wages will be paid in early February. Note: Round your answers to 2 decimal places. Journal entry worksheet Record employer payroll tax expense. Note: Enter debits before credits