The payroll register of Heritage Co. indicates $4,800 of social security withheld and $1,200 of Medicare tax withheld on total salaries of $80,000 for the period. Earnings o $14,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.8% and the state rate of 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