Great has an annual payroll of $180,000. In addition, the company incurs payroll tax expense of 5%. At December 31, Great owes salaries of $8, 500 and FICA and other payroll tax of $750. The company will pay these amounts early next year. Show what Great will report for the foregoing on its income statement for the year and on its year-end balance sheet. (If a box is not used in the table leave the box empty; do not select a label or enter a zero.)