Mike's Door Service's Payroll Data for the Second Week of June

Mike's Door Service's payroll data for the second week of June included the following:

$\begin{array}{llcc} \text { Employees' gross earrings } &\$ 4,540 \\\end{array}$

Taxable earnings for FICA:
$\begin{array}{llcc} \text { OASDI } & 2,500 \\ \text { Medicare} &4,500\\\end{array}$

Taxable earnings for state unemployment taxes $2,000
Assume the following tax rates:
$\begin{array}{llcc} \text { FIEA-OASDI } &6.2\% \\ \text { FICA-Medicare } &1.45\%\\ \text { State wnemployment } &1.5\%\\\end{array}$

Required: Prepare the payroll tax expense entry.