The payroll register of Castilla Heritage Co indicates $1,950 of social security withheld and $487.50 of Medicare tax withheld on total salaries of $32,500 for the period. Earnings of $9,400 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.

blank	CashFederal Unemployment Tax ExpensePayroll Tax ExpenseSalaries ExpenseState Unemployment Tax ExpensePayroll Tax Expense	Payroll Tax Expense	Payroll Tax Expense
	Accounts PayableFederal Unemployment Tax ExpenseMedicare Tax ExpenseSocial Security Tax ExpenseSocial Security Tax PayableSocial Security Tax Payable	Social Security Tax Payable	Social Security Tax Payable
	CashFederal Unemployment Tax ExpenseMedicare Tax ExpenseMedicare Tax PayableSalaries PayableMedicare Tax Payable	Medicare Tax Payable	Medicare Tax Payable
	Employees Federal Income Tax PayableFederal Unemployment Tax ExpensePayroll Tax ExpenseState Unemployment Tax ExpenseState Unemployment Tax PayableState Unemployment Tax Payable	State Unemployment Tax Payable	State Unemployment Tax Payable
	CashEmployees Federal Income Tax PayableFederal Unemployment Tax ExpenseFederal Unemployment Tax PayableSalaries PayableFederal Unemployment Tax Payable	Federal Unemployment Tax Payable	Federal Unemployment Tax Payable