The payroll register of Lowry Landscaping Co. indicates \(\$ 1,260\) of social security withheld and \(\$ 315\) of Medicare tax withheld on total salaries of \(\$ 21,000\) for the period. Assume earnings subject to state and federal unemployment compensation taxes are \(\$ 6,540\), at the federal rate of \(0.8 \%\) and the state rate of \(5.4 \%\).

Provide the journal entry to record the payroll tax expense for the period.

objs. \(2,3,4\)