Rachel Green's gross earnings for November were $7,000. Her employer, Morris Company, withheld $1,050 for employee federal income taxes, $420 for Social Security taxes, and $105 for Medicare taxes. Morris Company's payroll tax expense for Rachel includes $420 for Social Security taxes, $105 for Medicare taxes, $56 for federal unemployment taxes, and $378 for state unemployment taxes. What is the amount that Morris Company will record to its Salary Expense account for Rachel Green for the month of November?

$5,425

$6,475

$7,959

$7,000