Problem 9-23A (Static) Accounting for payroll and payroll taxes LO 9-5 Electronics Service Company pays salaries monthly on the last day of the month. The following information is available from Electronics for the month ended December 31 , Year 1 Assume the Social Security tax rate is 6 percent on the first $130,000 of salaries. Duke reached the $130,000 amount in December. His salary is $11,500 per month and is included in the $96,000. No one else will reach the $130,000 amount for the year. None of the employee salaries are subject to unemployment tax in Decembet Other amounts withheld from salaries in December were as follows: a. Determine the net pay for employee salary expenses on December 31 , Year 1. Answer is complete but not entirely correct. b. Determine the amount of payroll tax expense for Electronics Service Company for December, Year 1. Answer is complete but not entirely correct