The payroll register of Patel Engineering Co. indicates $2,316 of social security withheld and $579.00 of Medicare tax withheld on total salaries of $38,600 for the period. Earnings of $12,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank. Round to two decimal places