The payroll register of Patel Hentage Co indicates $972 of social security withheld and $243.00 of Medicare tax withheld on total salaries of 516,200 for the period Earnings of $4,900 are subject to state and federal unempioyment compensation taxes at the federal rate of 0.8% and the state rate of 5.4%. Provide the joumal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank, Radund to two decimal piacef