According to a payroll register summary of Frederickson Company, the amount of employees gross pay in December was $855,600, of which $88,200 was not subject to Social Security taxes of 6.2% and $747,500 was not subject to state and federal unemployment taxes. Determine the employers payroll tax expense for the month, using the following rates: FICA 7.65%, state unemployment 5.4%, and federal unemployment 0.8%. (Round answer to 0 decimal places, e.g. 125.) Payroll tax expense $ SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the journal entry to record December payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS