Lee Company has the following information for the pay period of December 15-31: Payroll information Federal income tax Gross payroll $16,000 $4,000 withheld Social security Federal unemployment 6.0% 0.8% rate tax rate State unemployment Medicare rate 1.5% 5.4% tax rate (a) Please prepare the payroll journal entry for Lee Company for the pay period of December 15 to 31. (b) Would unemployment taxes need to be withheld from employees' pay