The Payroll Register for Star Express & Company for the Pay

The payroll register for Star Express & Company for the pay period ended January 31, 20--, showed the following:
$\begin{array} { l r } \text { Total Earnings } & \$ 834,000.00 \\\text { Taxable Earnings: } &\\\text { FUTA } & 6,700.00 \\\text { SUTA } & 6,700.00 \\\text { Social Security } & 787,000.00\\\text { Deductions: } & \\\text { Federal income tax } & 129,600.00\\\text { Social Security tax } & 48,794.00 \\\text { Medicare tax } & 11,411.50 \\\text { Pension plan } &38,450.00 \\\text { Health insurance } & 23,400.00 \\\text { United Way } &16,000.00\end{array}$
$\text { The Social Security tax rate is } 6.2 \% , \text { Medicare tax is } 1.45 \% \text {, FUTA tax is } 0.8 \% \text {, and SUTA tax is } 5.4 \%$

Required:
1. Prepare a journal entry to record the payroll on January 31, 20--.
2. Prepare a journal entry to record the employer's payroll taxes.