Swifty Company's payroll for the week ending January 15 amounted to $441,000 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 $91,500 State Income Tax 16,470 FICA Taxes 33,737 Union Dues 5,002 United Fund Contributions 3,294 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 employer's 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 O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Jan. 15 (To record payroll for the week ending January 15) Jan. 15 (To record employer's payroll taxes on January 15 payroll)