K The payroll register of Chen Heritage Co indicates $2,472 of social security withheld and $618.00 of Medicare tax withheld on total salaries of $41,200 for the period. Earnings of $12,800 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