Chapel Company has one employee who is subject to the following taxes: Tax FICA - Social Security FICA - Medicare FUTA Rate 6.20% 1.45% 0.80% Applied To First $110,100 All gross pay First $7,000 The employee's gross pay through November amounted to $102,000. Gross pay for December was $10,000. The employee's federal income tax withheld by Chapel for December was $1,500. (If necessary, round to the nearest dolloar.) 4. The December 31 journal entry to record salary expense for the month would include a credit to Salaries Payable for: a. $8,500. b. $7,853. c. $7,797 d. $7,735. 5. Payroll tax expense recorded for December is: a. $1,500 b. $703 c. $765 d. $647