Larkin Company has the following information for the pay period of December 15-31: Line Item Description Numerical Data Gross payroll $16,000 Social security rate 6.0% Medicare rate 1.5% Federal income tax $4,000 withheld Federal unemployment 0.8% tax rate State unemployment tax 5.4% rate Assuming no employees are subject to ceilings for taxes on their earnings, Salaries Payable would be recorded for