According to a payroll register summary of Sunland Company, the amount of employees' gross pay in December was $890,000, of which $82,000 was not subject to Social Security taxes of 6.2% and $784,000 was not subject to state and federal unemployment taxes. 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.)