The payroll register of Russert Construction Co. indicates $18,000 of Social Security withheld and $4,500 of Medicare tax withheld on total salaries of $300,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $13,000, at the federal rate of .8% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period.