The payroll register of Heritage Co. indicates $2,616 of social security withheld and $654.00 of Medicare tax withheld on total salaries of $43,600 for the period. Earnings of $13,500 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