During the month of March, Lisa Company's employees earned wages of $82,000. Withholdings related to these wages were $6,273 for Social Security (FICA), $14,800 for federal income tax, $7,000 for state income tax, and $600 for union dues. The company incurred no cost related to these earnings for federal unemployment tax, but incurred $1,700 for state unemployment tax. Prepare the entry to record the company's payroll tax expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)