Evan Corporation charter authorized the following capital stock:

Preferred stock: 8 percent, par $10, authorized 10,000 shares.

Dirk Company completed the salary and wage payroll for March. The payroll provided the following details:

Salaries and wages earned $73,557

Employee income taxes withheld $11,662

FICA taxes withheld $5,328

Unemployment taxes $2,984

When recording the payroll, what is the debit to payroll tax expense?