During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $291.40, FICA Medicare taxes of $68.15, FUTA taxes of $28.20, and SUTA taxes of $253.80. Make the journal entry to record the employers payroll tax expense assuming these wages will be paid in early February. (Round your answers to 2 decimal places.)

Note: Enter debits before credits