The payroll register of Castilla Engineering Co$.$ indicates $$1,584$ of social security withheld and $$396\mathrm{.}00$ of Medicare tax withheld on total salaries of $$26,400$ for the period. Earnings of $$7,700$ are subject to state and federal unemployment compensation taxes at the federal rate of $0\mathrm{.}6\%$ and the state rate of $5\mathrm{.}4\%.$

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.

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