The payroll register of Chen Engineering Co. indicates $1,320 of social security withheld and $330 of Medicare tax withheld on total salaries of $22,000 for the period. Retirement savings withheld from employee paychecks were $1,540 for the period. Federal withholding for the period totaled $3,740.

Provide the journal entry for the period's payroll. If an amount box does not require an entry, leave it blank