According to a payroll register summary of Lily Company, the amount of employees' gross pay in December was $860,000, of which $82,000 was not subject to Social Security taxes of 6.2% and $751,000 was not subject to state and federal unemployment taxes. (a) Determine the employer's payroll tax expense for the month, using the following rates: FICA 7.65%, state unemployment 5.4%, and federal unemployment 0.8%. (Round answer to O decimal places, e.g. 125.) Payroll tax expense Prepare the journal entry to record December payroll tax expense. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.) Account Titles and Explanation Debit Credit