The payroll register of Castilla Engineering Co. indicates $1,086 of social security withheld and $271.50 of Medicare tax withheld on total salaries of $18,100 for the period. Earnings of $5,600 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% 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.