Journalize Payroll Tax The payroll register of Chen Engineering Co. indicates $1,818 of social security withheld and $454.50 of Medicare tax withheld on total salaries of $30,300 for the period. Earnings of $9,400 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.