The poyroill register of Seaside Architecture Company indicates $880 of Social Security and $214 of Medicare tax withhield on total salaries of $15,300 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,200 at the federal rate of 0.8% and state rate of 5.4% : Prepare the joumal 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%. If required, round your answers to two decimal places