The payroll register

A multicolumn report used to assemble and summarize payroll data at the end of each payroll period.

of Konrath Co. indicates $13,440 of social security withheld and $3,360 of Medicare tax withheld on total salaries of $224,000 for the period. Earnings of $40,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.80% and the state rate of 5.40%.

On December 31, provide the journal entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account titles.