During the month of March, Wildhorse Co.'s employees earned wages of $94,000. Withholdings related to these wages were $7,191 for FICA, $11,280 for federal income tax, $4,700 for state income tax, and $564 for union dues. The company incurred no cost related to these earnings for federal unemployment tax but incurred $940 for state unemployment tax. Prepare the entry to record the company's payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)