The payroll register of Konrath Co. indicates $13,920 of social security withheld and $3,480 of Medicare tax withheld on total salaries of $232,000 for the period. Earnings of $32,000 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.

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.

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