Merger Company has 10 employees, each of whom earns $2.200 per month and has been employed since January 1, FICA Social Security taxes are 6.2% of the first $137700 paid to each employee, and FICA Medicare taxes are 145% of gross pay, FUTA taxes are 06% and SUTA taxes are 5.4% of the first $7,000 paid to each employee Prepare the March 31 journal entry to record the March payroll taxes expense. (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet Record employer payroll tax expense. Note: Enter debts before credits Debit Credit Date General Journal Marchi 31 Payroll taxes expense FICA Social Secunty taxes payable FICA--Medicare ces payable Federalnom loyment taxes payable State unemployment intes payable