During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $353.40, FICA Medicare taxes of $82.65, FUTA taxes of $34.20, and SUTA taxes of $307.80 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 Date January 31 General Journal Debit Credit Record entry Clear entry View general journal