Exercise 11-13 According to a payroll register summary of Frederickson Company, the amount of employees' gross pay in December was $871,400, of which $83,000 was not subject to Social Security taxes of 6.2% and $768,700 was not subject to state and federal unemployment taxes. Determine the employer's payroll tax expense for the month using the following rates: FICA 7.65%, state unemployment SA%, and federal u employment 0.8% (Round answer to O decimal places,e.g. 125. Payroll tax expense s SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the journal entry to reccid December payroll tax expense. (Credit account titles are automatically indented when amount is entered. manually. Round answers to 0 decimal places, e.g 5,275.) Debit Credit Account Titles and Explanation SHOW LIST OF ACEOUNTS