Thepayroll registerof Patel Engineering Co. indicates $2,682 of social security withheld and $670.50 of Medicare tax withheld on total salaries of $44,700 for the period. Earnings of $12,500 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 thepayrolltax expense for the period. If an amount box does not require an entry, leave it blank. Round to two decimal places.

Payroll Tax Expense

Social Security Tax Payable

Medicare Tax Payable

State Unemployment Tax Payable

Federal Unemployment Tax Payable