The payroll register of Tri-State Construction Co. indicates \(\$ 25,650\) of social security withheld and \(\$ 6,750\) of Medicare tax withheld on total salaries of \(\$ 450,000\) for the period. Assume earnings subject to state and federal unemployment compensation taxes are \(\$ 12,550\), 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. \(2,3,4\)