The payroll register of Seaside Architecture Company indicates $870 of social security taxes and $214 of Medicare taxes withheid on total salaries of $14,500 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,100 at the federal rate of 0.8% and state rate of 5.4%. Journalize the entry for the employer's payroli taxes. If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places