Gary Marks is paid on a monthly basis on the last day of each month. For the month of January of the current

year, he earned a total of $$9,038.$ FICA tax for Social Security is $6\mathrm{.}2\%$ on the first $$132,900$ of earnings each

calendar year and the FICA tax for Medicare is $1\mathrm{.}45\%$ of all earnings. The FUTA tax rate is $0\mathrm{.}6\%,$ and the SUTA

tax rate is $5\mathrm{.}4\%.$ Both unemployment taxes are applied to the first $$7,000$ of an employee's pay. The amount of

Federal Income Tax withheld from his earnings was $$1,499\mathrm{.}67.$ Prepare the journal entry on $1/31$ to record the

employer payroll tax expense