The payroll register of Seaside Architecture Company indicates $$870$ of social security taxes and $$219$ of Medicare taxes withheld on total salaries of $$14,500$ for the period. Assume earnings subject to state and federal unemployment compensation taxes are $$5,000$ at the federal rate of $0\mathrm{.}8\%$ and state rate of $5\mathrm{.}4\%.$ Journalize the entry for the employer's payroll taxes. If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.