Journalize payroll tax

The payroll register of Heritage Co$.$ indicates $$4,800$ of social security withheld and $$1,200$ of Medicare tax withheld on total salaries of $$80,000$ for the period. Earnings of $$14,000$ are subject to state and federal unemployment compensation taxes at the federal rate of $0\mathrm{.}8\%$ and the state rate of $5\mathrm{.}4\%.$

Journalize the entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank.