During the monti of January, an employer incurred the follomng payroll taxes. FCA Soclal Secunty taxes of $347.20, FICA Mcdicare taxes of $8120. FUTA laxes of $33.60, and SUTA taxes of $30240. Prepare the journal cntry to record the employer's payroll tax expense assuming these wages wil be pard in early February. Note: Round your answers to 2 decimal places