Sam's gross pay for the week is $3,900. His

yeartodate

pay is under the limit for OASDI. Assume that the rate for state unemployment tax is 5.4%, federal unemployment tax rate is 0.6%, and that Sam's

yeartodate

pay has not exceeded the $7,000 cap. Prepare the journal entry to record payroll tax expense. (Do not round your intermediate calculations. Assume a

FICAOASDI

Tax of 6.2% and

FICAMedicare

Tax of 1.45%.)