1.Journalize Payroll Tax

The payroll register of Chen Heritage Co indicates $1,590 of social security withheld and $397.50 of Medicare tax withheld on total salaries of $26,500 for the period. Earnings of $8,000 are subject to state and federal unemployment compensation taxes 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. If an amount box does not require an entry, leave it blank. Round to two decimal places.

2.Journalize Period Payroll

The payroll register of Chen Heritage Co. indicates $1,560 of social security withheld and $390 of Medicare tax withheld on total salaries of $26,000 for the period. Federal withholding for the period totaled $4,680. Retirement savings withheld from employee paychecks were $2,600 for the period.

Provide the journal entry for the period's payroll. If an amount box does not require an entry, leave it blank.