During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $260.40, FICA Medicare taxes of $60.90, FUTA taxes of $25.20, and SUTA taxes of $226.80. 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.) Journal entry worksheet Record employer payroll tax expense. Note: Enter debits before credits