The payroll register of Seaside Architecture Company indicates $810 of social security and $212 of Medicare tax withheld on total salaries of $14,100 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,100 at the federal rate of 0.80% and state rate of 5.40%.

Required: Prepare the journal entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account titles. Round your answers to two