The payroll register of Shortman Co. indicates $3,240 of social security withheld and $810 of Medicare tax withheld on total salaries of $54,000 for the period. Earnings of $5,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% and the state rate of 5.4%.

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.

	____________Fill in the blank		fill in the blank 2	fill in the blank 3
	____________Fill in the blank		fill in the blank 5	fill in the blank 6
	____________Fill in the blank		fill in the blank 8	fill in the blank 9
	____________Fill in the blank		fill in the blank 11	fill in the blank 12
	____________Fill in the blank			fill in the blank 15

The Options for the right side are:

- cash

- medicare tax expense

- payroll tax expense

- salaries expense

- state unemployment tax expense