Electronics Service Co. pays salaries monthly on the last day of the month. The following information is available from Electronics for the month ended December 31, Year 1: Administrative salaries $80,000 67,000 36,000 Sales salaries office salaries Assume the Social Security tax rate is 6.0 percent on the first $110,000 of salaries and the Medicare tax rate is 1.5 percent on all salaries. Duke reached the $110,000 amount in September. His salary in December amounted to $15,000 and is included in the $80,000. No one else will reach the $110,000 amount for the year. None of the employee salaries are subject to unemployment tax in December Other amounts withheld from salaries in December were as follows: Federal income tax State income tax $20,000 6,200 2,600 Enployee savings plan b. Prepare the journal entry to record the payroll tax expense for Electronics Service Co. for December Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record the entry for payroll tax expense for Electronics Service Co. for December Year 1 Note: Enter debits before credits. Date General Journmal Credit Debit Payroll tax expense 12/31 FICA tax-SS payable 10,080 FICA tax- Medicare payable 2,745 Record entry Clear entry View general journal