According to a payroll register summary of Brand Company, the amount of employees' gross pay in December was $850,000, of which $64,000 was not subject to Social Security taxes of 6.2% and $760,000 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: Social Security tax rate 6.2%, Medicare tax rate 1.45%, state unemployment 5.4%, and federal unemployment 0.8%.
(b) Prepare the journal entry to record December payroll tax expense.