According to a payroll register summary of Sheridan Company, the amount of empioyees' gross pay in Decembee was $782.000, of which $64,000 was not subject to Social Security taxes of 6.2% and $705,000 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% the 7.65\% FICA tax rate consists of the Social Security tax rate of 6.2% on 5 alaries 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 decimol ploces, eg. 125 ) Payroll tax expense Prepare the journal entry to record December payroll tax expense. (Credit account tities are outomatically indented when amount is entered, Do not indent manually. Round answers to 0 decimal ploces, es. 5,275)