During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $266.60, FICA Medicare taxes of $62.35, FUTA taxes of $25.80, and SUTA taxes of $232.20. 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 INote: tnter aediss berore creaits