Journalize Payroll Tax The payroll register of Chen Engineering Co. indicates $1,092 of social security withheld and $273.00 of Medicare tax withheld on total salaries of $18,200 for the period. Earnings of $5,100 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. 00000 00000