Oates Company's payroll for the week ending January 15 amounted to $105,000 for Office Salaries and $170,000 for Store 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 unemployment tax (FUTA) rate is 6.2% 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 employer's payroll tax expensed the payroll