Thepayroll registerof Heritage Co. indicates $4,200 of social security withheld and $1,050 of Medicare tax withheld on total salaries of $70,000 for the period. Federal withholding for the period totaled $15,350. Retirement savings withheld from employee paychecks were $2,800 for the period.

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