Triston Vale is paid on a monthly basis. For the Month of January of the currect year, he earned a total of $ $5,220.$ Federal insurance Contributions Act tax for social security is $6\mathrm{.}2\%$ on the first $137\mathrm{.}700$ of earnings in each calendar year, and the Federal insurance contributions act for medicare is $1\mathrm{.}45\%$ of all earnings. FUTA tax rate is $0\mathrm{.}6\%$ and the SUTA tax rate is $5\mathrm{.}4\%.$ Both unemployment taxes are applied to the first $7,000$ of an employee's pay. The amount of Federal income tax withheld from his earnings was $885\mathrm{.}70$

A: Journalize the entry to record the payroll for the month of January

B:Using the information from the question above, journalize the entry to record the payrol tax expense incurred for the month of January.