Recording employer payroll taxes

During the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $310.00, FICA Medicare taxes of $72.50, FUTA taxes of $30.00, and SUTA taxes of $270.00. Prepare the journal entry to record the employer's payroll tax expense assuming these wages will be paid in early February. Note: Round your answers to 2 decimal places. Journal entry worksheet Note: Enter debits before credits