Signature Company's partial payroll register for the week ended January 7 is as follows:

								TAXABLE EARNINGS
NAME		BEGINNING CUMULATIVE EARNINGS		TOTAL EARNINGS		ENDING CUMULATIVE EARNINGS		UNEMPLOYMENT		SOCIAL SECURITY		MEDICARE
Barney, R. S.		-----		1,913.00		1,913.00		1,913.00		1,913.00		1,913.00
Fisk, M. C.		-----		550.00		550.00		550.00		550.00		550.00
Hayes, W. O.		-----		462.00		462.00		462.00		462.00		462.00
Lee, L. B.		-----		690.00		690.00		690.00		690.00		690.00
Parks, S. J		-----		586.00		586.00		586.00		586.00		586.00
Tempy, E. B.		-----		570.00		570.00		570.00		570.00		570.00
				4,771.00		4,771.00		4,771.00		4,771.00		4,771.00

Assume that the payroll is subject to an employer's Social Security tax of 6.2 percent on the first $118,500 and a Medicare tax of 1.45 percent on all earnings. Also assume that the federal unemployment tax is 0.6 percent, and that the state unemployment tax is 5.4 percent of the first $7,000.

Give the entry in general journal form to record the payroll tax expense. If an amount box does not require an entry, leave it blank. If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations.

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--
Jan. 7
	To record employer's share of FICA taxes and employer's state and federal unemployment taxes.