The payroll register of Chen Engineering Co. indicates $1,440 of social security withheld and $360.00 of Medicare tax withheld on total salaries of $24,000 for the period. Earnings of $7,400 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% 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.

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