According to a payroll register summary of Oriole Company, the amount of employees' gross pay in December was $888,000, of which $83,000 was not subject to Social Security taxes of 6.2% and $784,000 was not subject to state and federal unemployment taxes. Determine the employer's 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-s. 125.) Payroll tax expense $ 69.234 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 decimal places, eg. 5,275.) Debit Credit Account Titles and Explanation FICA Taxes Payable State Unemployment Taxes Payable Federal Unemployment Tes Payable Payroll Tax Expense