Stix Baer \& Fuller Department Store incurred salary expense of \(\$ 82,000\) for December. The store's payroll expense includes employer FICA tax of 8 percent in addition to state unemployment tax of 5.4 percent and federal unemployment tax of 0.8 percent. Of the total salaries, \(\$ 78,400\) is subject to FICA tax, and \(\$ 9,100\) is subject to unemployment tax. Also, the store provides the following fringe benefits for employees: health insurance (cost to the store, \(\$ 2,062.15\) ), life insurance (cost to the store, \(\$ 351.07\) ), and pension benefits (cost to the store, \(\$ 707.60\) ). Record Stix Baer \& Fuller's payroll taxes and its expenses for employee fringe benefits. Explanations are not required.