Sam Geller had earned (accumulated) salary of $120,200 through November 30. His December salary amounted to $9,800. Lara Lane began employment on December 1 and will be paid her first month's salary of $7,000 on December 31 . Income tax withholding for December for each employee is as follows: Record the payroll for the two employees at December 31 and record the employer's share of payroll tax expense for the December 31 payroll. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. Round intermediate calculations and final answers to 2 decimal places, eg. 15.25) Date Account Titles and Explanation Debit Credit Dec. 31 (To record December 31 payroll) Dec. 31 (To record employer's share of payroll taxes for Dec. 31 payroli)