According to a payroll register summary of Ruiz Company, the amount of employees' gross pay in December was $850,000, of which $90,000 was not subject to FICA tax and $750,000 was not subject to state and federal unemployment taxes. Determine the employer's payroll tax expense for the month, using the following rates: FICA 8%, state unemployment 5.4%, federal unemployment 0.8%. $ Prepare the journal entry to record December payroll tax expense. (For multiple debit/credit entries, list amounts from largest to smallest e.g. 10, 5, 3, 2.) Description Debit Credit __________ __________ __________ __________