Use the following information to answer the following question.

Assuming no employees are subject to ceilings for their earnings, Jensen Company has the following information for the pay period of January 15 - 31, 20xx.

Gross payroll $10000
social security rate 6%
medicare rate 1.5%
Federal income tax withheld $1800
Federal unemployment tax rate 0.8%
Sate unemployment tax rate 5.4%

Assuming that all wages are subject to federal and state unemployment taxes, the Payroll Taxes Expense would be recorded as:___________