The payroll register of Castilla Engineering Co. indicates $2, 832.00 of social security withheld and $708.00 of Medicare tax withheld on total salaries of $47, 200 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $14, 200, 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. Remember that there is typically a maximum amount of earnings subject to state and federal unemployment taxes