E11-11 Clarkson Eyecare incurred salary expense of $92,000 for December. The store's pay- roll expense includes employer FICA tax of 8% in addition to state unemployment tax of 5.4% and federal unemployment tax of 0.8%. Of the total salaries. $88.400 is subject to FICA tax, and $9,100 is subject to unemployment tax. Also, the store provides the following bene- fits 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, 8% of salary expense). Required Record Clarkson's payroll taxes and its expenses for employee benefits. Explanations are not required.