According to a payroliregister summary of Crane Company, the amount of employees' gross pay in December was $799,000, of which $67.200 was not subject to Social Security taxes of 6.2% and $750,000 was not subject to state and federal unemployment taxes. (a) Determine the employer's payroll tax expense for the month, using the following rates: FICA 7.65% (the 7.65% FICA tax rate. consists of the Social Security tax rate of 6.2% on salaries and wages up to $128.400 and the Medicare tax rate of 1.45% on all salaries and wages), state unemployment 5.4%, and federal unemployment 0.6%. (Round answer to 0 decimal places, eg. 125.) Payroll tax expense $ Prepare the journal entry to record December payroll tax expense. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal ploces, e. 5.275