32. The payroll register of Seaside Architecture Company indicates $915 of Social Security and $177 of Medicare tax withheld on total salaries of $15,400 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,100, at the federal rate of 0.8% and state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period. (10 points)