uring the month of January, an employer incurred the following payroll taxes: FICA Social Security taxes of $316.20, FICA Medicare axes of $73.95, FUTA taxes of $30.60, and SUTA taxes of $275.40. repare the journal entry to record the employer's payroll tax expense assuming these wages will be paid in early February. (Round our answers to 2 decimal places.) Journal entry worksheet Note: Enter debits before credits