According to a payroll register summary of Frederickson Company, the amount of employees gross pay in December was $867,800, of which $85,200 was not subject to Social Security taxes of 6.2% and $765,700 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%.

Payroll tax expense = $_____________

Prepare the journal entry to record December payroll tax expense.