Journalize Payroll Tax

The payroll register of Castilla Engineering Co. indicates $2,874 of social security withheld and $718.50 of Medicare tax withheld on total salaries of $47,900 for the period. Earnings of $13,900 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% 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.