According to a payroll register summary of Frederickson Company, the amount of employees' gross pay in December was $850,000, of which $80,000 was not subject to Social Security taxes Aof 6.2% and $750,000 was not subject to state and federal unemployment taxes. 

Instructions
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 0.6%.

b. Prepare the journal entry to record December payroll tax expense.