Lee Company has the following information for the pay period of December 1531: Gross payroll $17,073 Federal income tax withheld $2,726 Social security rate 6% Federal unemployment tax rate 0.8% Medicare rate 1.5% State unemployment tax rate 5.4% Assuming no employees are subject to ceilings for taxes on their earnings, Salaries Payable would be recorded for $17,073.00 $13,066.53 $12,008.00 $13,288.47