Monty Company's payroll for the week ending January 15 amounted to $357,000 for salaries and wages. None of the employees has reached the earnings limits specified for federal or state employer payroll taxes. The following deductions were withheld from employees' salaries and wages:

Federal Income Tax		$73,500
State Income Tax		13,230
FICA Taxes		27,311
Union Dues		4,018
United Fund Contributions		2,646

Federal unemployment tax (FUTA) rate is 6.0% less a credit equal to the rate paid for state unemployment taxes. The state unemployment tax (SUTA) rate is 5.4%. Prepare the journal entry to record the weekly payroll ending January 15 and also the employers payroll tax expense on the payroll. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)