Journalize payroll tax 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. Round your answers to two decimal places.

Payroll Tax Expense

Social Security Tax Payable

$$

$|$

$1,884$

Medicare Tax Payable $$

$$

State Unemployment Tax Payable $$

$$

Federal Unemployment Tax Payable $$