Ivanhoe Compiny has the following data for the weekly payroll ending January 31 . Employees are poid 18 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% (the 7.05% FICA tax rate consists of the Social Security tax rate of 6,2% on salaries and wages up to $128,400 and the Medicare tax rate of taxes on the furst $7,000 of gross eamings: Prepare the joumal entry to record ivanhoe's poyroll tax expense. Condit account tities are automotically indented when amount is entered Do not indent monuoliy. Round answers to 2 decimal ploces, es. 15.25)