The payroll register of Seaside Architecture Company indicates sasa of social security taxes and $217 of Medicare taxes withheld on total salaries of $15,400 for the period. Assume eamings subject to state and federal unemployment compensation taxes are $5,300 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