The payroll register of Castilla Heritage Co indicates $1,368 of social security withheld and $342.00 of Medicare tax withheld on total salaries of $22,800 for the period. Earnings of $7,100 are subject to state and federal unemployment compensation taxes 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