Westlake Company has 10 employees, each of whom earns $2,200 per month and has been employed since January 1. FICA Social Security taxes are 6.2% of the first $137,700 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. FUTA taxes are 0.6% and SUTA taxes are 5.4% of the first $7,000 paid to each employee. Prepare the March 31 journal entry to record the March payroll taxes expense. (Round your answers to 2 decimal places.) View transaction list Journal entry worksheet 1 Record employer payroll tax expense. Note: Enter debits before credits. Date March 31 General Journal Debit Credit Record entry Clear entry View general journal