Journalize payroll tax

Instructions

The payroll register of Heritage Co$.$ indicates $$4,200$ of social security withheld and $$1,050$ of Medicare tax withheld on total salaries of $$70,000$ for the period. Earnings of $$12,000$ are subject to state and federal unemployment compensation taxes at the federal rate of $0\mathrm{.}8\%$ and the state rate $5\mathrm{.}4\%.$

Journalize the entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account titles. Round answer to nearest dollar.