During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $341.00, FICA Medicare taxes of $79.75, FUTA taxes of $33.00, and SUTA taxes of $297.00. 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. General Journal Debit Credit Date January 31 Record entry Clear entry View general journal