Assumptions: Fed Income Tax Withheld is provided for you. FICA 7.65%(6.2% social security tax on first $132,900 and 1.45% medicare tax unlimited.) State Income Tax Withheld 2.00% State Unemployment Tax 5.40% on first $7,000 Federal Unemployment Tax 0.6% (with reduction for paying state timely) on the first $7,000 Instructions: Complete the computations necessary to prepare the journal entries for recording the December 31,2022 payroll and payroll tax expense. Round to the nearest cent. What is the journal entry for December 31,2022 payroll tax expense? List the debit title(s) and amounts first