McFly Company's payroll records for the month of October provide the following information: Salaries and Wages earned $500,000 Employee income tax withheld 46,250 FICA taxes withheld 38,250 Unemployement taxes 3,475 Prepare the journal entry(ies) to: 1. Record McFly's payroll expense for the month of October 2. Record McFly's payroll taxes for the month of October