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. Note: Round your answers to 2 decimal places. Journal entry worksheet Note: Enter debits before credits