Instructions Chart of Accounts General Journal Instructions The payroll register of Seaside Architecture Company Indicates $820 of social security and $224 of Medicare tax withheld on total salaries of $15,200 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,300 at the federal rate of 0.8% and state rate of 5.4% Required: Prepare the journal entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account tities. Round your answers to two decimal places