(b) Journalize the February payroll and the payment of the payroll. E11-13 According to a payroll register summary of Frederickson Company, the amount of Determin employees' gross pay in December was $850,000, of which $80,000 was not subject to Social Security taxes of 6.2% and $750,000 was not subject to state and federal unemploy ment taxes. Instructions (a) 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%. (b) Prepare the journal entry to record December payroll tax expense. *E11-14 Mayberry Company taxes, record expense (LO 3) fia WA Bras