The payroll register of Seaside Architecture Company indicates $880 of social security taxes and $223 of Medicare taxes withheld on total salaries of $14,100 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%. 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. Account Debit Credit