61,000 Electronics Service Company pays salaries monthly on the last day of the month. The following information is available from Electronics for the month ended December 31. Year 1 Administrative salaries $ 73,000 Sales salaries Office salaries 35,000 Assume the Social Security tax rate is 6.0 percent on the first $110,000 of salaries. Duke reached $110.000 before September. His salary in December amounted to $10,000 and is included in the $73,000. No one else will reach the $110,000 amount for the year. None of the employee salaries are subject to unemployment tax in December. Assume the Medicare tax rate is 15% of total salaries, Other amounts withheld from salaries in December were as follows: Federal income tax $ 19,000 State income tax 7.100 Employee savings plan 2,300 Required o. Prepare the journal entry to record the payment of payroll on December 31, Year 1 b. Prepare the journal entry to record the payroll tax expense for Electronics Service Company for December Year 1 (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. No Date Credit 1 12/31 Debit 73,000 61.000 35,000 General Journal Administrative salanes expense Sales salanes expenso Office salaries expense Employee federal income tax payable Employee state income tax payable FICA tax payable-Social Securty FICA tax payable Medicare 19,000 7.100 9.540 2.580