Journalize Payroll Tax The payroll register of Patel Heritage Co Indicates $1,494 of social security withheld and $373.50 of Medicare tax withheld on total salaries of $24,900 for the period. Earnings of $7,000 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