During the month of January, an employer incurred the following payroll taxes FICA Social Security taxes of $334.80, FICA Medicare taxes of $78.30, FUTA taxes of $32.40, and SUTA taxes of $291.60. 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 1 Record employer payroll tax expense. Note: Enter debits before credits. Date January 311 General Journal Debit Credit