During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $$279\mathrm{.}00,$ FICA Medicare taxes of $$65\mathrm{.}25,$ FUTA taxes of $$27\mathrm{.}00,$ and SUTA taxes of $$243\mathrm{.}00.$

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

$1$

Record employer payroll tax expense.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credits$],[$January $31,7,,],[,7,,],[,7,,],[,>,,],[,5,,],[,,,],[,7,,]]$

$20$ of $20$

Next $>>$