The payroll register of Patel Engineering Co. indicates $2,970.00 of social security withheld and $742.50 of Medicare tax withheld on total salaries of $49,500 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $15,300, at the federal rate of 0.8% 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.