The payroll register of Seaside Architecture Company indicates $850 of Social Security and $222 of Medicare tax withheld on total salaries of $14,200 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $4,900 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. If required, round your answers to two decimal places.

Payroll Tax Expense

Social Security Tax Payable

Medicare Tax Payable

State Unemployment Tax Expense

Federal Unemployment Tax Payable