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

Assume that the payroll is subject to an employer's Social Security tax of 6.2 percent on the first $118,500 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. Prepare the entry in general journal form to record the payroll tax expense.

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TAXABLE EARNINGS BEGINNING CUMULATIVE TOTAL | CUMULATIVE ENDING SOCIAL SECURITY NAME EARNINGS EARNINGS EARNINGS I UNEMPLOYMENT 1832.00 567.00 483.00 679.00 578.00 546.00 4,785.00 MEDICARE 5 Bamey, R. S 6 Fisk, M.C 7 Hayes w.O 8 Lee L.B. 9 Parks, S.J 10 Tempy,E.B 1932.00 567.00 483.00 679.00 578.00 546.00 1932.00 567.00 483.00 679.00 578.00 546.00 1832.00 567.00 483.00 679.00 578.00 546.00 4,785.00 1832.00 567.00 483.00 679.00 578.00 546.00 4,785.00 12