The payroll register of Konrath Co. indicates $12,000 of social security withheld and $3,000 of Medicare tax withheld on total salaries of $200,000 for the period. Earnings of $38,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.80% and the state rate of 5.40%.

On December 31, provide the journal entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account titles.