Perrault has an annual payroll of $210,000. In addition, the company incurs payroll tax expense of 7% of the annual payroll. At December 31, Perrault owes salaries of $7,800 and FICA and other payroll tax of $850. The company will pay these amounts early next year. Requirement 1. Show what Perrault will report for the foregoing on its income statement for the year and on its year-end balance sheet. (If an input field is not used in the table leave the field empty; do not select a label or enter a zero.) Start with the income statement. Income Statement Account Amount