The payroll register of Seaside Architecture Company indicates $$860$ of social security taxes and $$215$ of Medicare taxes withheld on total salaries of $$15,000$ for the period. Assume earnings subject to state and federal unemployment compensation taxes are $$5,200$ 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.

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