Blitzen Marketing Research paid its weekly and monthly payroll on January 31. The following information is available about the payroll:

Blitzen will pay both the employer's taxes and the taxes withheld on April 15.

Required:
Prepare the journal entry to record the payroll payment and the incurrence of the associated expenses andliabilities.

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Expense Classifi cation Administrative expense Operating expense tem Monthly salaries Hourly wages FICA: Amount $25,400 79,600 Social Security (both employee & 626% employer) Medicare (both employee & employer) Withholding for federal income tax Withholding for state income tax Federal unemployment tax State unemployment tax 1.45% $21,240 2,680 1,200 600 Administrative expense Administrative expense Administrative expense