Signature Company's partial payroll register for the week ended January 7 is as follows:

Assume that the payroll is subject to an employer's Social Security tax of 6.2 percent on the first $ 106,800 and a Medicare tax of 1.45 percent on all earnings. Also assume that the federal unemployment tax is 0.6 percent, and that the state unemployment tax is 5.4 percent of the first $ 7,000. Give the entry in general journal form to record the payroll tax expense.

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TAXABLE EARNINGS BEGINNING CUMULATIVE TOTAL CUMULATIVE ENDING SOCIAL 4NAME EARNINGS EARNINGS EARNINGS UNEMPLOYMENTSECURITY MEDICARE 1932.00 567.00 483.00 679.00 578.00 546.00 6 Fek, M. C 7 Hayes, W.O e Lee L B 9 Parks, S.J 10 Tempy. EB. 1932 00 587.00 48300 679.00 57800 54600 1932.00 S67.00 483.00 679.00 578.00 546.00 4,785.00 1 932.00 887.00 483.00 679.00 578.00 193200 56700 48300 679.00 57800 546.00646.00 0 4.7850 4,785.00 4,785.00 4,7858 12