The payroll register of Ruggerio Co. indicates $10,500 of social security withheld and $2,625 of Medicare tax withheld on total salaries of $175,000 for the period. Earnings of $30,000 are subject to state and federal unemployment compensation taxes at the federal rate ot 0.6% and the state rate of 5.4%, On December 31, provide the jounal entry to recovd the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account tities