I cannot figure out how to record payroll and employers payroll taxes on Jan 4th from Dec. 30. What changes?

The exact question reads-
Assuming that the payroll for the last week of the year is to be paid on Jan 4 of the following fiscal year, journalize the following entries:
a. Dec. 30 to record payroll
b. Jan 4 to record the employers payroll taxes on the payroll to be paid on Jan 4.

Sales salaries 320,000
Warehouse salaries 84,500
Office salaries 155,500

Deductions
Income tax withheld 109760
SS tax withheld 28560
Medicare tax withheld 8400
US Savings bond 16,400
Group Insurance 24,690

SS 6% on the first 100,000 of employee annual earnings
Medicare 1.5%
State unemployment 3.8%
Federal unemployment .8%

I'm not expecting an actual answer just tell me what is different than if I just recorede it Dec 31st. Im so confused!!!!