The payroll register of Lowry Landscaping Co. indicates $1,260 of social security withheld and $315 of Medicare tax withheld on total salaries of $21,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $6,540, at the federal rate of 0.8% and the state rate of 5.4%.
Provide the journal entry to record the payroll tax expense for the period.