Swifty Company has the following data for the weekly payroll ending January 31. Hours M T w F S T 7 8 7 8 10 2 Employee L. Helton R Kenseth D. Tavaras Hourly Rate Federal Income Tax Withholding $12 $33 14 37 Health Insurance $10 7 9 8 7 8 5 26 10 10 8 8 90 15 55 27 Employees are paid 15 times the regular hourly rate for all hours worked in excess of 40 hours per week. FICA taxes are 7.65% on the first $127.200 of gross earnings. Swifty Company is subject to 5.4% state unemployment taxes and 0.8% federal unemployment taxes on the first $7,000 of gross earnings. Prepare the journal entries to record the payroll and Swifty's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 15.25.) Date Account Titles and Explanation Debit Credit Jan, 31 (To record payroll) Jan. 31 (To record payroll tax expense.)