The payroll register for Widget Company for the week ended March 28 indicated the following: Salaries (gross) $72,500 Social Security tax withheld 4,495 Medicare tax withheld 1,051 Federal income tax withheld 10,875 State income tax withheld 3,625 FUTA 56 SUTA 203 Assume all employees have earned less than $100,000 during the year. What amount will be debited to Payroll Tax Expense in the second journal entry? $20,305 $11,351 $20,046 $259 $5,805