Journalize Payroil Tax The payroll register of Patel Heritage Co indicates $1,938 of social security withheld and $484,50 of Medicare tax withheld on total salaries of $32,300 for the period. Earnings of $9,700 are subject to state and federal unemployment compensation taxes at the federal rate of 0.8% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank, Round to two decimal places