Triston Vale is paid on a monthly basis. For the month of January of the current year, he earned a total of $$5,220.$ Federal Insurance Contributions Act $($FICA$)$ tax for Social Security is $6\mathrm{.}2\%$ on the first $$137,700$ of earnings each calendar year, and the Federal Insurance Contributions Act $($FICA$)$ tax for Medicare is $1\mathrm{.}45\%$ of all earnings. The Federal Unemployment Taxes $($FUTA$)$ tax rate is $0\mathrm{.}6\%$ and the State Unemployment Taxes $($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.

$\backslash$table$[[$DATE$,,$Debit,Credit$],[\frac{x}{x},$Salaries Expense,,$],[,,,],[,$SUTA tax,,$],[,$FUTA tax,,$],[,,,]]$

b$.$ Using the information from the question above, journalize the entry to record the payroll tax expense incurred for the month of January.