The payroll register of Seaside Architecture Company indicates $800 of Social Security and $221 of Medicare tax withheld on total salaries of $14,100 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,200 at the federal rate of 0.8% and state rate of 5.4%. Prepare the journal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.