The payroll register of Tri-State Construction Co. indicates $25,650 of social security withheld and $6,750 of Medicare tax withheld on total salaries of $450,000 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $12,550, 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.