Answer:
debit to payroll tax for $798
Explanation:
From the given information:
The following totals for the month of April were taken from the payroll register of Durbin Company.
Salaries                                                                 $12,000     
Social security and Medicare taxes withheld           550
Employees federal income taxes withheld              2500
Medical insurance deductions                                    450
Federal unemployment taxes                                        32
State unemployment taxes                                           216
The objective is to determine the journal entry to record the payroll tax expense on April 30
Let;s recall that for taxes charged in employers; the following taxes will be considered:
Social security and Medicare taxes 
Federal unemployment taxes   
State unemployment taxes 
Thus;
The journal entry to record the payroll tax expense on April 30 can be prepared as:
Account                                                Debit                Credit
Payroll tax expense                             798 
Social security and Medicare taxes                               550
Federal unemployment taxes                                           32
State unemployment taxes                                             216
Hence; 
The journal entry to record the payroll tax expense on April 30 would include a debit to payroll tax for $798