Journalize Payroll Tax

The payroll register of Chen Heritage Co indicates $3,000 of social security withheld and $750.00 of Medicare tax withheld on total salaries of $50,000 for the period. Earnings of $14,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.8% 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.