Thepayroll registerof Chen Heritage Co. indicates $2,580 of social security withheld and $645 of Medicare tax withheld on total salaries of $43,000 for the period. Federal withholding for the period totaled $7,740. Retirement savings withheld from employee paychecks were $2,600 for the period.

Provide the journal entry for the period's payroll. If an amount box does not require an entry, leave it blank.