PE 11-5A; Journalize Payroll Tax The payroll register of Gregory Comminucations Co. indicates $4,080 of social security withheld and $1.020 of Medicare tax withheld on total salaries of $68,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $12,500, at the federal state of 0.8% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period