Jefferson Tutoring had the following payroll information on February 28: Employee Gross Pay Cumulative Earnings Prior to this Payroll R. Booker $4,700 $4,500 Assume: FICA tax rates are: OASDI 6.2% on a limit of $128,400 and Medicare 1.45%. State Unemployment tax rate is 2% on the first $7,000. Federal Unemployment tax rate is 0.8% on the first $7,000. Using the information above, the journal entry to record the payroll tax expense for Jefferson Tutoring would include: