Instructions The payroll register of Heritage Co. indicates $13,320 of social security withheld and $3,330 of Medicare tax withheld on total salaries of $222,000 for the period. Earnings of $33,000 are subject to state and federal unemployment compensation taxes at the federal rate of 080% and the state rate of 540 Journalize the entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account titles