During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $359.60, FICA Medicare taxes of $84.10, FUTA taxes of $34.80, and SUTA taxes of $313.20. Prepare the journal entry to record the employer's payroll tax expense assuming these wages will be paid in early February (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet Record employer payroll tax expense. Note: Enter debits before credits Debit Credit Date General Journal January 31 Income taxes expense FICA-Social security taxes payable FICA-Medicare taxes payable State unemployment taxes payable Federal unemployment taxes payable Record entry Clear entry View general Journal