The payroll register of Heritage Co. indicates $1,110 of social security witheld and $277.50 of Medicare tax withheld on total salaries of $18,500 for the period. Earnings of $5,700 are subject to state and federal unemployment compensation taxes at the federal rate of 0.8% and the state rate of 5.4%. Journalize the entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank. Round your answers to two decimal places