Credit Date Richard Company recorded the following transaction for payroll for the week. Account Debit 11,300.00 Wages Expense Federal Income Tax Payable State Income Tax Payable Social Security Tax Payable Medicare Tax Payable Cash 1,260.00 186.12 700.60 163.85 8,989.43 The following unemployment taxes apply: Federal unemployment tax rate State unemployment tax rate .8% of gross pay 5.4% of gross pay How much would Richard Company debit Payroll Tax Expense for in its journal entry for the payroll tax expense for the week