Journalize Payroll Tax

The payroll register of Patel Engineering Co$.$ indicates $$1,380$ of social security withheld and $$345\mathrm{.}00$ of Medicare tax

withheld on total salaries of $$23,000$ for the period. Earnings of $$6,700$ are subject to state and federal unemployment

compensation taxes at the federal rate of $0\mathrm{.}6\%$ and the state rate of $5\mathrm{.}4\%.$

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.