The payroll register of Castilla Engineering Co. indicates $1,320.00 of social security withheld and $330.00 of Medicare tax withheld on total salaries of $22,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $6,600, at the federal rate of 0.8% 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.