On December 31, journalize the entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of accol nearest dollar. The payroll register of Heritage Co. indicates $13,320 of social security withheld and $3,330 of Medicare tax withheld on total salaries of $222,000 for the period. Earnings of $33,000 are subject to state and federal unemployment compensation taxes at the federal rate of 0.80% and the state rate of 5.40%. Journalize the entry to record the payroll tax expense for the period. Refer to the Chart of Accounts for exact wording of account titles. Round answer to nearest dollar