The payroll register of Wang Engineering Co. indicates $2,022 of social security withheld and $505.50 of Medicare tax withheld on total salaries of $33,700 for the period. Earnings of $9,400 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 Round to two decimal places