Instructions The payroll register of Seaside Architecture Company indicates $820 of social security and $215 of Medicare tax withheld on total salaries of $14,400 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $4,900 at the federal rate of 0.80% and state rate of 5.40%. Required: Prepare the journal entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact warding of account titles. Round your answers to two decimal places