At the end of December 201X, the total amount of OASDI, $540, and Medicare, $180, was withheld as tax deductions from the employees of Falls, Inc. Federal income tax of $2,920 was also deducted from their paychecks. Falls is classified as a monthly depositor of Form 941 taxes. Indicate when this payroll tax deposit is due and provide a general journal entry to record the payment.