The payroll register of Wang Engineering Co. indicates $1,266 of social security withheld and $316.50 of Medicare tax withheld on total salaries of $21,100 for the period. Earnings of $6,500 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. Round to two decimal places.

	Payroll Tax Expense	fill in the blank 2	fill in the blank 3
	Social Security Tax Payable	fill in the blank 5	fill in the blank 6
	Medicare Tax Payable	fill in the blank 8	fill in the blank 9
	State Unemployment Tax Payable	fill in the blank 11	fill in the blank 12
	Federal Unemployment Tax Payable	fill in the blank 14	fill in the blank 15