The payroll register for Star Express & Company for the pay period ended January 31, 20--, showed the following: Total Earnings $834,000.00 Taxable Earnings: FUTA 6,700.00 SUTA 6,700.00 Social Security 787,000.00 Deductions: Federal income tax 129,600.00 Social Security tax 48,794.00 Medicare tax 11,411.50 Pension plan 38,450.00 Heath Insurance 23,400.00 United Way 16,000.00 The Social Security tax rate is 6.2%, Medicare tax is 1.45%, FUTA tax is 0.8%, and SUTA tax is 5.4%. Required: 1. Prepare a journal entry to record the payroll on January 31, 20- If required, round your answers to the nearest cent. If an amount box does not require an entry, leave it blank. Page: 1 DATE DESCRIPTION POST DEBIT CREDIT 1 Jan. 31 require an entry, leave it blank. DATE DESCRIPTION Page: 1 CREDIT POSE DEBIT 1 Jan. 31 2. Prepare a journal entry to record the employer's payroll taxes. If required, round your answers to the nearest cent. If an amount box does not require an entry, leave it blank. Page: 1 DATE DESCRIPTION REF DEBIT CREDIT 1 Jan. 31 POST.