Journalize Payroll Tax

The payroll register of Castilla Engineering Co$.$ indicates $$1,488$ of social security withheld and $$372\mathrm{.}00$ of Medicare tax withheld on total salaries of

$$24,800$ for the period. Earnings of $$7,200$ are subject to state and federal unemployment compensation taxes at the federal rate of $0\mathrm{.}6\%$ and the state

rate of $5\mathrm{.}4\%.$

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.