The payroll register of Seaside Architecture Company indicates $880 of Social Security and $221 of Medicare tax withheld on total salaries of $14,300 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%.

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Provide 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". Present your answers to the nearest cent.